Managerial Accounting Essay Editing Services

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The Royal Society for the prevention of cruelty to Animals (RSPCA) is a registered charitable organization of England and Wales that was founded in the year 1824, the incorporation of which was done in the year 1932 by an act of parliament (RSPCA Act) .It was established with the objective of the promotion of kindness and the prevention and suppression of cruelty to animals by means of all lawful acts[ CITATION Chr17 \l 1033 ]. The organizational behaviour is guided by the core basic values of Integrity, Expertise, Inspiration, Commitment and compassion.

A brief description of the various charitable activities of the RSPCA is enumerated hereunder:

1. Rescuing, rehabilitating the animals in the shelters of RSPCA.
2. Prevention of the animal cruelty through the RSPCA Inspectors.
3. Working with the livestock sector to achieve the improvements in the farm animal welfare through the help of animal development standards[ CITATION Ale16 \l 1033 ].
4. Key Budgeting Features of the RSPCA

The existence of General and target oriented budget together :

1. Avoiding the scope of rigidity and preparing for flexibility:
2. The uncertainty associated with the sources of fund
3. Deficit budget
4. Require a careful analysis of the prospective donors of the organization and the ethical issues[ CITATION Dic17 \l 1033 ]
5. The budget can be based either cash or accrual system of Accounting

A detailed discussion of the aforesaid points is made hereunder:

The existence of General and target oriented budget together :

For non-profit organizations like RSPCA, it is mandatory to prepare the two types of budgets. First, one being the General budget the, based on the attainment of the overall organizational goal, whereas the separate budget for each of which a separate budget is too required to be prepared[ CITATION Cov03 \l 1033 ].

Avoiding the scope of rigidity and preparing for the flexibility

There are numerous reasons found associated with the budget preparation process of these types of organizations in which any occurrence of significant event or change in circumstances can bring dynamic change into the budget already prepared and at the same time it demands the necessary modification in the same.

The uncertainty associated with the sources of fund

The major sources of the providers of the fund is quite uncertain, hence it becomes difficult to make correct estimate of its revenue.

Deficit budget

Due to the uncertainty associated with the prospective revenue sources, it is often found that expenditure exceeds the revenue[ CITATION Han03 \l 1033 ].

The budget can be based either cash or accrual system of Accounting

There is no clear cut guideline available for the preparation of the capital budget in which the selection of the proper system of accounting matters[ CITATION Vis17 \l 1033 ].

Why the chosen budgets items are surprising or interesting

The major challenges in formulation of the budget for the RSPCA is because of the typical budget features explained above which are not only surprising but are interesting too, the reason of their being interesting along with the challenges placed by them is explained hereunder :

It becomes difficult for each and every project/programmer based budget to align with the general budget of the organization[ CITATION Mer17 \l 1033 ].

The scope of flexibility sometimes distorts the real purpose of the budget.

Budget is generally based on the reasonable estimate of revenue and expenditures as well, this reasonable estimation is lacking here.

For the trading organization, the direct sources of revenue are their product or services, but in case of charitable organization accepting a grant for a charitable purpose may require the compliance of various regulations and ethical consideration.

Without proper guidance for following the principles of accounting makes the budget estimates unrealistic.


Thus our study concludes that the typical feature associated with the budgeting of RSPCA makes it challenging.


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