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9) The management of TechExcel Inc. wants to know some items of the business's cashflow in the next six months. They have provided you with

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9) The management of TechExcel Inc. wants to know some items of the business's cashflow in the next six months. They have provided you with the following figures: Jan Feb Net cash-flow E-4400 Opening balance 52900 Closing balance ESO Explain how the opening balance for February can be calculated from the figures above. 10) Explain how absorption costing is different from marginal costing 11) Explain three steps that are included in the budgetary control-system process

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