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This chapter deals with what many think is the most difficult and least enjoyable aspects of the business -- preparing a budget. The basic budget for an organization lists the amount of income you are expecting to collect and the expected Essays for the accounting period. An established budget for the year does not change.
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If you earn more or spend less, these are counted as variances, but the budget remains the same. The chapter recommends working on expenses first and revenue figures second. Expenses include salaries, benefits, rent, services, insurance, fees, supplies, utilities, etc. Some expenses are fixed insurance, rent and others supplies per child are variable. The following steps need to be followed in building Chiild budget: 1. Each of these steps involves using spreadsheets and other accounting tools to project estimates for the entire year.
Revenue is estimated based on registration fees, grants, fundraising, donations, tuition, government funds and food program Child care Essays.
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Much of revenue estimation involves looking at past years' performance and extrapolating from there. This is especially true for tuition estimation, which works by figuring out how many spaces will be added or subtracted form the previous year. Tuition revenue is raised either by adding http://pinsoftek.com/wp-content/custom/stamps/claude-monet-personality.php spaces or by raising tuition.
Both options need to be factored into the final numbers. The remainder of the chapter Esays samples and instructions for working with the spreadsheets needed to estimate revenue and balance the budget. Chapter 5 -- the Budget as a Planning Tool Essay on Child Care Business Assignment Once the budget has been finalized it is a critical tool for planning the year ahead.]
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