Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the WJEC A-level Business specification. These slides are designed to support the delivery of the Unit Two and Unit Three topic of budgeting. They explain what is meant by a budget and their main purpose. It then assesses the use of variance analysis, and explains how to calculate budget variances and to analyse the results before finally evaluating the use of budgeting and variances for a business and their stakeholders. The slides contain the Quick Fire Five questions, calculation practise questions and solutions and also a practice essay (with suggested solutions).