Jun 14, 2024  
2023-2024 Catalog 
  
2023-2024 Catalog
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BUS 132 - Budgeting and Planning


Credit(s): 3

This course will provide an understanding of the budgeting process. Students will create a master budget and Pro Forma financial statements. Students will perform Horizontal and Vertical Analyses of these statements, interpret results, and determine master budget variances. This course will include budget set-up and forecasting, and instruction in using budgeted financial statements to plan for analysis. Students will also develop flexible budgets and determine which variances require investigation using management by exception. The importance of budgeting as a planning and decision-making tool will also be stressed in this course. ACC 101  or ACC 110 , and CAP 110 are strongly recommended prior to taking BUS 310 .

Prerequisite(s): ACC 101  or ACC 110 
Offered: F, Sp, Su



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