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The second edition of "Budgeting" has been revised to cater to the new accounting training package: Financial Services - Certificate IV (FNB40199), covering: FNBACC03B - manage budgets and forecasts; FNBACC14B - evaluate business performance; FNBACC15B - evaluate organisation's financial performance; FNBACC16B - evaluate financial risk; and FNBACC17B - develop and implement financial strategies. By mapping directly to the new Learning Outcomes, this edition follows a logical, building-block approach, with each chapter building on the knowledge base established previously. To support these Learning Outcomes, each chapter also includes plenty of examples to support explanations, learning objectives, checklist summaries, review questions, self-test problems and self-test solutions.