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Prepare Operational Budgets is for students of the Certificate IV in Accounting and has been specifically developed to meet the requirements of the unit of competency: Prepare Operational Budgets. Content is presented in bite-sized segments to allow learners to access individual parts at their own pace, and detailed mapping to learning outcomes is provided throughout the text. A complete tool for learning and assessment for both students and instructors, the text includes an assessment tool as an appendix, which has been developed and mapped to meet all essential requirements of assessment. An end-of-chapter developing case study task provides students with practical tasks and activities that build on the concepts covered in previous chapters, enabling a scaffolded approach to the application, and holistic understanding of preparing operational budgets using a realistic case study business scenario.