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Budgetary Control


Some business owners begin their operation with a wave of optimism and enthusiasm but without a well thought out budget they find it is not possible to create a successful action plan. It’s easy for them to get bogged down with day to day problems and miss the bigger picture. Successful businesses allocate time to create and manage budgets, prepare and review business plans and regularly monitor their financial situation and business performance.

Budgeting is the basis for all business success. It helps with both planning and control of the finances of the business. If there is no control over spending, planning is futile and if there is no planning there are no business objectives to achieve.

This chapter covers master budgets along with sectional budgets. From cash budget to the basic budgets of production and sales, a company need to make budget properly so as to have proper planning and control.


  1. OTU provides you the classes in best quality with attached E-book containing all theory, 14 questions that will be solved in class and 21 solved questions for your self practice.
  2. Moreover, you will be provided with E-Notes which is the notes that has been written during the class.
  3. While making your own notes, do not forget to prepare PTR page within each chapter, which will be given in class by the teacher. These PTR will act like a backbone while revising the whole chapter.
  4. Content of the class will cover the entire variety comprehensively including the study material and the previous examination papers.
  5. Also, do not avoid giving the test for this topic. This will help to assess your expertise level in the topic.


The methodology used by CA Sonu Gupta Mam is very lucid and her notes will help you to revise the topic very comfortably. Mam gives a clear mind map of each budget and helps to do proper practice for each of them. The student will be able to understand the topic comprehensively. He will be able to solve all type of questions very easily.

CA Sonu Gupta is a renowned Chartered Accountant, Educator, Humanitarian and a famous author since 1996 of teaching experience. Her unique teaching style has made many difficult topics and concept very easy to learn.
No students enrolled
No. of Classes5 Classes
Duration5 HR
Access TimeLife Time
LanguageHindi, English
Resources4 E-Notes, 1 E-Book

Table of Contents





Class 1

Class 2

Class 3

Class 4

Class 5

Test Series