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Flashcard Review System > Exam Reviews for CPAs > Business Environment and Concepts > Planning and Budgeting

Tutorial Group's CPA Exam Review:
Planning and Budgeting

The Business Environment and Concepts module, which contains questions and answers regarding Planning and Budgeting and other important topics, is just one of the four proven integral parts of our CPA Exam review system. Get the CPA exam preparation you need.

You will be able to review with more than 1,000 ready-made color-coded flashcards that are complete and up-to-date. The CPA flashcards are specifically designed according to the new 2005 CPA exam content specifications for the new CPA computer based test. Each of the flashcard packs features individual cards with questions on the front and answers on the back. You will have access to a quick, simple and practical method to commit the right facts to memory.

If you're looking for the best CPA exam review system -- don't look any further. This is virtually the most effective method to let you review and prepare for the CPA Exam. We are so confident about the superiority and value of our system compared to the competition, we are willing to offer a 100% satisfaction guarantee.

The flashcards related to Planning and Budgeting will cover these topics:

Planning Techniques and Processes
Planning process, three types of plans, components of strategic plan, planning premises, organizational objectives, policies, procedures, rules, formal vs. informal plans, single-purpose vs. standing-purpose plans, contingency planning, mission statement, planning calendar, smoothing techniques.
 
Types of Budget Systems
Flexible budget, planned cost column, activity levels, program budgets, continuous budget, budget manual, zero-base budgeting, strategic budget, quantitative vs. qualitative measures, program vs. budget, personnel budget, human resource audit vs. human resource plan.
 
Budget Variance Analysis
Two types of budget variance, flexible budget variance, budgetary slack, budget integration with variance analysis, margin of safety.
 
Annual Profit Plan
Financial budget process, master budget, sales budget, purchases budget, production budget, expense budget, capital budget, cash budget, budgeted income statement, budgeted balance sheet, budgeted statement of cash flows, budgeted operating income.

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