Theory of budgeting (ICAS)


Do you hear the word ‘budget’ and groan in dismay????? Do you dread the budget cycle? If the answer is yes to either of these questions then this is a module for you. Wherever you work and whatever your role, you have an impact on and are impacted by budgets. In this module you will learn about the different types of budget and the different ways to budget for example the fixed and flexible approach to budgeting.

Learning Outcomes

By completing this course, you will be able to:
• Recognise the different types of budget
• Describe the different approaches to budgeting
• Understand the fixed and flexible approaches to budgeting

Authored by: David Halford

Dave Halford qualified with Deloitte in Bristol in 2001. A love of education and personal interaction led him to join the firm that trained him, BPP in Bristol, the following year. Over the last 16 years Dave has worked in a variety of teaching, management and writing roles within BPP, as well as completing a Law Degree via BPP’s Law School.

Dave is currently a Subject Matter Expert for the final admittance exams for CIMA and the ICAEW, as well as all of the law exams across the accounting bodies.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £35.00 (excludes VAT)