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rolling horizon budget

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A budget that continuously shows the amounts for a full year into the future. As a month or
quarter actually occurs, it is removed from the budget and is replaced by the budgeted amounts
for a month or quarter in the future.

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  • Debits and Credits
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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