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Chapter 13

4.3 Budget preparation

SALES BUDGET

PRODUCTION
BUDGET

MATERIALS LABOUR PRODUCTION
OVERHEADS

COST OF GOODS
SOLD BUDGET

SELLING AND GENERAL AND
DISTRIBUTION ADMINISTRATION
EXPENSES EXPENSES

BUDGET BUDGETS
MASTER BUDGET

BUDGETED
STATEMENT OF
PROFIT OR LOSS

CAPITAL

CASH BUDGET EXPENDITURE
BUDGET

BUDGETED
STATEMENT OF
FINANCIAL
POSITION

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