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Students learn key definitions for accounting, budgets, and financial analysis ratios, then practice recognizing examples of budgeting approaches and financial ratio categories. 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Budgets are plans for how money will be used to operate an organization, and financial analysis records are methods for evaluating an organization’s financial well-being.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are examples of budgeting approaches covered in the lesson?",{"text":113,"@type":109},"The lesson highlights an incremental budgeting approach and a zero-based budgeting approach, describing how each method builds a new budget either from the prior year’s amounts or from a $0 starting point with justification.",{"name":115,"@type":106,"acceptedAnswer":116},"How do students practice budgeting in the interest approach activity?",{"text":117,"@type":109},"Students work in groups of three and prepare an operational budget for a mock business scenario. They create line item budgets covering anticipated running costs, with an option to build an Excel spreadsheet.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},241394,1790500216,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":8,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},1374404730887,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Budgets and Financial Analysis Records  \nUnit: Entrepreneur Skills and Business Concepts  \nProblem Area: Interpret Standard Business Reports and Data  \nLesson: Budgets and Financial Analysis Records  \n􀀂 Student Learning Objectives. Instruction in this lesson should result in students achieving the following objectives:  \n1 Explain definitions of accounting, budget, and financial analysis ratio.  \n2 Identify examples of budgets.  \n3 Identify examples of financial analysis ratios.  \n􀀂 Resources. The following resources may be useful in teaching this lesson:  \nLoth, Richard.“Financial Ratio Tutorial,” Investopedia. Accessed April 27, 2009. \u003C [http://www.investopedia.com/university/ratios/](http://www.investopedia.com/university/ratios/) >.  \n“Marketing Budget Plan,” Microsoft Office Online. Accessed April 27, 2009 .\u003C [http://office.microsoft.com/en-us/templates/TC011455561033.aspx](http://office.microsoft.com/en-us/templates/TC011455561033.aspx) >.  \nNeedles, Belverd E., and Marian Powers. Financial Accounting, 9th ed. Houghton Mifflin, 2007 .  \nLesson: Budgets and Financial Analysis Records Page 1 􀀂 [www.MyCAERT.com](www.MyCAERT.com)  \nCopyright © by CAERT, Inc. | Reproduction by subscription only. | L620147  \n􀀂 Equipment, Tools, Supplies, and Facilities.  \n􀀂 Overhead or PowerPoint projector  \n􀀂Visual(s) from accompanying master(s)  \n􀀂 Copies of sample test, lab sheet(s), and/or other items designed for duplication  \n􀀂 Materials listed on duplicated items  \n􀀂 Computers with printers and Internet access  \n􀀂 Classroom resource and reference materials  \n􀀂 Key Terms. The following terms are presented in this lesson (shown in bold italics):  \n􀀂 accounting  \n􀀂 budgets  \n􀀂 cash flow adequacy ratios  \n􀀂 financial analysis records  \n􀀂 incremental budgeting approach  \n􀀂 liquidity ratios  \n􀀂 long-term solvency ratios  \n􀀂 market strength ratios  \n􀀂 marketing budget  \n􀀂 production budget  \n􀀂 profitability ratios  \n􀀂 profit-margin ratio  \n􀀂 zero-based budgeting approach  \n􀀂 Interest Approach. Use an interest approach that will prepare the students for the lesson. Teachers often develop approaches for their unique class and student situation. A possible approach is included here.  \nHave students get into groups of three. Have each group prepare an operational budget for a mock business. Offer students the following business scenarios:  \na) They are working a business based on the beaches in Hawaii. Their business service is to offer taking professional pictures of vacationers and their families.  \nb) They are working a business based in a highly populated city like Los Angeles. Their business service is to provide mobile street lunch carts.  \nHave the teams prepare line item budgets that cover the anticipated costs of running their business. You may offer line items to facilitate their thinking, but allow room for student creativity. For example, you may provide them with the line items: employee salary, payroll taxes, and benefits; but let the students think of other expenses related to materials needed, marketing, etc.  \nLesson: Budgets and Financial Analysis Records Page 2 􀀂 [www.MyCAERT.com](www.MyCAERT.com)  \nCopyright © by CAERT, Inc. | Reproduction by subscription only. | L620147  \nOptional: Have students create an Excel spreadsheet of their operational budgets.  \nSUMMARY OF CONTENT AND TEACHING STRATEGIES  \n\n|  Objective 1:  Define accounting, budget, and financial analysis ratio.\u003Cbr>Anticipated Problem: What are the definitions of accounting, budget, and financial analysis ratio?\u003Cbr>I. Accounting is a system or collection of systems for monitoring, understanding, and communicating an organization’s financial information. The purpose of accounting is to quantify the financial planning and well-being of an organization. Accounting is important when making financial decisions related to running the organization. Budgets and financial analysis records are distinguished elements of accounting.\u003Cbr>A. Budgets are lists or plans for how money","cbCaiiDh7MFUxduz","https://ap.wps.com/l/cbCaiiDh7MFUxduz","pdf",322332,"English","# Student Learning Objectives\n## Definitions: accounting, budgets, and financial analysis ratios\n## Examples of budgets\n## Examples of financial analysis ratios\n# Resources\n# Equipment, Tools, Supplies, and Facilities\n# Key Terms\n# Interest Approach\n## Group operational budget activity\n## Mock business scenarios\n# Summary of Content and Teaching Strategies\n## Objective 1: Define accounting, budget, and financial analysis ratio\n## Objective 2: Identify examples of budgets","[{\"question\":\"What definitions does the lesson teach for accounting, budgets, and financial analysis ratios?\",\"answer\":\"The lesson explains accounting as a system for monitoring, understanding, and communicating an organization’s financial information. Budgets are plans for how money will be used to operate an organization, and financial analysis records are methods for evaluating an organization’s financial well-being.\"},{\"question\":\"What are examples of budgeting approaches covered in the lesson?\",\"answer\":\"The lesson highlights an incremental budgeting approach and a zero-based budgeting approach, describing how each method builds a new budget either from the prior year’s amounts or from a $0 starting point with justification.\"},{\"question\":\"How do students practice budgeting in the interest approach activity?\",\"answer\":\"Students work in groups of three and prepare an operational budget for a mock business scenario. They create line item budgets covering anticipated running costs, with an option to build an Excel spreadsheet.\"}]","Budgets and Financial Analysis Records - Lesson | PDF",1789174779]