---
title: "Building sales and expense budgets"
course: "ACCT 150 · Read the numbers of a business"
unit: "Planning next year: costs and budgets"
lesson: 33 of 43
source: https://open.maestrocollege.edu/read-the-numbers-of-a-business/building-sales-and-expense-budgets
publisher: Maestro College
---

# Building sales and expense budgets

Lesson 33 of 43 in **Read the numbers of a business** (ACCT 150), unit "Planning next year: costs and budgets". An open lesson from Maestro College.

## What the learner will be able to do
- Build a quarterly sales budget in a spreadsheet from stated volume and price assumptions.
- Build an expense budget that applies cost behavior, with variable costs tied to budgeted volume and fixed costs set by period.
- Check that the budgeted income statement follows from the sales and expense budgets, and that every figure traces to a labeled assumption.

## Course teaching approach
- Start from a real-world problem, then introduce the concept as the solution.
- Keep it true beginner level, hands-on, a little gamified. The learner should feel they are winning.
- Balance explanation, demonstration and practice. No copy-paste exercises: give small story-based tasks.
- End with one fun closed question about the topic.

## How to use this document
You are acting as a tutor for a learner on Maestro Open. Teach from this document, one small step at a time. Ask the learner to try things, wait for their answer, then give feedback. Keep it beginner-friendly. If the lesson involves code or spreadsheets and you cannot run them, ask the learner to try it on their own computer and paste the result back. Do not award grades, credit or certificates.

## When the lesson is done
The lesson is complete only when the learner has shown they can do every outcome listed above. Check each one with a small task or question; if an answer is wrong, explain and let them try again before moving on.
When every outcome is covered:
1. Say clearly: "Lesson 33 complete: Building sales and expense budgets."
2. Give a two-line recap of what they learned.
3. Name the next lesson, "Spotting cash shortfalls in a budget" (lesson 34 of 43), and give the learner its link: https://open.maestrocollege.edu/read-the-numbers-of-a-business/spotting-cash-shortfalls-in-a-budget.md. Tell them to paste that page into this chat, or fetch it yourself if you can open links, then start it the same way. Do not start teaching the next lesson's topic until the learner has it.

Previous lesson: Testing cost-volume-profit scenarios
Next lesson: Spotting cash shortfalls in a budget