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218 Understanding the Numbers enter a budgeted number in the ledgers in anticipation of an actual number. For instance, city governments will enter budgeted revenues as a debit on the left side of the ledger account. Then when the sales are actually made, they will enter the actual revenues as a credit on the right column of the ledger account. The effect is that at the end of the year, only variances are left in accounts. For instance, sales greater than expected would leave a credit variance.” Standard Variable Costs “The second exception involves so-called standard cost systems. In a typical implementation, the.
