Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the CAIE (9609) A-level Business specification. These slides are designed to support the delivery of 5.5 Budgets. The presentation starts with the meaning and purpose of budgets, including a look at how they assist business performance.  It then examines the benefits and limitations of budgeting before looking at the different types of budgeting process including incremental, flexible and zero-based budgeting.  It also considers the uses of budgets for allocating resources and the control and monitoring of a business.  The presentation concludes with a look at the meaning, calculation and interpretation of budget variances. The slides contain the Quick Fire Five questions, as well as several practice calculation questions and a final exam style extended answer question (all with solutions).