A new series of resources aimed at assisting teachers with the delivery of the Edexcel A Level Business specification. This resource specifically looks at topic 2.2.4. Budgets. This PowerPoint presentation looks at the concept and issues surrounding budgeting including an assessment of historical and zero-based budgeting, variance analysis and the limitations of budgeting. It includes a couple of worked examples and practice questions with answers. The slides contain several activities with suggested answers including the Quick Fire Five and a 10 mark practice question. The clear and well-presented nature of the slides are aimed at helping students to understand the topics with each topic analysed to provide a balanced assessment of the theory.