Page 212 - Budgeting for Managers

Index

A Accrual basis accounting, 36,
Account codes 140–141
adding to budget documents, Accruing expenses, 140
110–111 Accuracy
defined, 17 evaluating past information for,
editing for current year, 50 50–52
expense categories versus, improving for estimates,
32–34 186–188
organizing budgets by, in tracking expenses, 11
104–105 Across-the-board cuts, 57, 126
organizing presentations by, Activities, separate budgets for,
115 104–106
Accounting concepts, 34–39 Actual spending, budgets based
Accounting department on, 7
adding codes to budget docu- Additional taxes withheld, 163
ments for, 111 Addition errors in spreadsheets,
budget review by, 4, 17 93–95
getting past figures from, 43 Adjusting entries, 50–51
setting up budgets with, Adjustments
128–133 coping with, 126–128
Accounting year, 21 defined, 137
Accounts requesting, 131–132, 146, 147
balancing and reconciling, After-tax withholding, 163
35–36, 142–143 Agendas for budget presenta-
defined, 35 tions, 113–114
types, 36–37 Allocated funds, 4
Accounts payable, 36, 177–178 Alternate plans, 116
Accounts receivable Alternative funding sources, 127
aging report, 38–39 Angels, 176
analyzing, 149 Annual variable costs, 26, 28
defined, 36 Asking for help, 43, 87
lines of credit backed by, 176 Assets, 148

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