Business Budget Builder
Compare budgeted sales and expenses with actual results to calculate profit variances.
Accounting puzzle
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Instructions, device progress and accessibility
Choose difficulty and Practice or UTC Daily. Complete the accounting exercises, then check your answers. Hints and Undo mark a round as assisted. Scores stay on this device. No real financial records are used.
Local progress is checked when play begins.
How to play Business Budget Builder
Compare budgeted sales and expenses with actual results to calculate profit variances. The fictional accounting practice includes Easy, Normal and Hard difficulty and repeatable daily puzzles. Enter answers and use Check Answer to verify every field.
Worked example
Budgeted profit of $4,000 versus actual profit of $4,700 gives a favorable profit variance of $700.
Calculation rules and common mistakes
Calculate the net difference between sales and both fixed and variable expenses. A positive actual-minus-budget profit variance is favorable; negative is unfavorable.
Use the values stated in the question. Currency is in fictional US dollars unless noted. This game is for education, not financial or tax advice.
Frequently asked questions
What is a budget variance?
The difference between an actual result and a planned or budgeted result.
Is a positive variance always favorable?
Not for every line item. In this game the metric is profit, so actual profit above planned profit is favorable.