Management Accounting (MA) / FMA Syllabus Section D is Budgeting, it covers:
1. Nature and purpose of budgeting
2. Budget preparation
3. Flexible budgets
4. Asset budgeting and investment appraisal
5. Budgetary control and reporting
6. Behavioural aspects of budgeting
The following practice questions mainly cover:
1. Nature and purpose of budgeting
2. Budget preparation
It is expected to spend approximately 15 minutes to complete.
The following practice questions mainly cover:
1. Flexible budgets
2. Asset budgeting and investment appraisal
3. Budgetary control and reporting
4. Behavioural aspects of budgeting
It is expected to spend approximately 20 minutes to complete.