Fiji National University ACC602: Strategic Management Accounting

College of Business, Hospitality & Tourism Semester 1, 2020

School of Accounting Tutorial 2 (for discussion in week 4)

Theoretical Discussion:
1. (a) Discuss in what ways a Budget can be used to evaluate the performance
of an entity
(b) How can a budget assist to provide incentives of goal achievement?
2. Distinguish between an operating budget and financial budget. Explain this within
the context of (a) your University
(b) A Medical Centre
Case Questions/Problem solving:
1. Operational budgets
2. Cash budgets:
Additional practice Questions: optional
Case Study 3.

THE END.