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Baseline Budgeting: See Incremental Budgeting. Bankrupt: If an individual or unincorporated company has greater liabilities than it has assets, the person or business can petition for, or be declared by its creditors, bankrupt.
Budget A quantitative plan of activities and programs expressed in terms of the assets, equities, revenues, and expenses that will be involved in carrying out the plans, or in other quantitative terms, such as units of product or service. The budget expresses the organizational goals in terms of specific financial and operating objectives.
4 Οκτ 2014 · This document discusses household budgeting and family accounting. It explains that a family budget allows families to spend money wisely by allocating income to necessary expenses without going into debt. Creating a budget provides a financial map that shows where income is spent each month.
23 Αυγ 2024 · This study aims to understand the correlation between the family income and its effects towards the student budgeting, and whether sex, as a moderating variable, is related to the independent...
CIMA’s Official Terminology of Management Accounting defines a budget as: ‘a quantitative statement for a defined period of time, which may include planned revenues, assets, liabilities and cash flows. A budget provides a focus for the organisation, aids the co-ordination of activities and facilitates control.
General Accounting and Budget Terminology. ACCOUNTING SYSTEM. The total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, balanced account groups, and organizational components. ACCRUE.
Introduction. The official terminology of the Chartered Institute of Management Accountants (2005 p. 5) provides the following definition of a budget: ‘ Quantitative expression of a plan for defined period of time. It may include planned sales volumes and rev-enues; resource quantities, costs and expenses; assets, liabilities and cash flows.
