Discuss issues relating to ethical considerations for budgetary forecasting and projections to explain the strength of assumptions and forecast reliabilities

Describe types and sources of data and information required for budgeting and forecasting

Outline a range of expenditure and revenue items relevant to budgeting and forecasting

Compare and contrast forecasting techniques

Identify the key features of organisational procedures and policy relevant to budgeting and forecasting

Identify and explain the key principles and practices of:

accrual accounting

budgetary control

corporate governance

double-entry bookkeeping

statistical analysis and measures of variance