1.1 Budgets Explain the key purpose and objective of budgets and forecasts, including the importance of setting milestones and key performance indicators.
1.2 Ethical considerations Identify issues relating to ethical considerations for budgetary forecasting and projections and explain how these impact on forecast reliabilities.
1.3 Sources of data Describe two types and sources of data and information required for budgeting and forecasting.
1.4 Expenditure Outline and describe a range of expenditure and revenue items relevant to budgeting and forecasting.
1.5 Forecasting Identify two budget forecasting techniques and explain the similarities and differences between both.
1.6 Organisational policy Name the organisational policies and procedures relevant to budgeting and forecasting and briefly describe the key features that govern process and decisions.
1.7 Accounting principles a) Explain and give an example of the key principles and practices of:
i. accrual accounting
ii. budgetary control
iii. corporate governance
iv. double-entry bookkeeping
v. statistical analysis and measures of variance.
b) Explain how accrual accounting and double entry bookkeeping affects budgeting and the monitoring of budget outcomes
Think of figures like Thersites and Dolon in the Iliad, Tellus in Herodotus, Hecuba in Euripides and Dicaeopolis in Aristophanes. Answer this: do you think the Greeks developed new and different ideas
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