This course analyzes the basic concepts of a comprehensive budgeting system, the steps for preparing a budget, preparing sales budgets, production budgets, raw materials budgets, labor budgets, overhead and general cost budgets, profit/loss projections, capital budgeting, and preparing flow projections. cash, and budget analysis. This course is one of the elements that forms entrepreneurial abilities. After taking this course students are able to prepare comprehensive budgets for both industry and MSMEs. The learning method that is often used is the drill method, namely training students about budgeting activities repeatedly with changing material according to their learning achievements.