is budgeting more of a theoritcal topic as to be tested as per the text of 2011 kaplan too mch theory is been given rather than calaclualtion pls eloboarate,i am finding F5 75% theoritical and 25% calculations thanks in advance
Most of any budgeting questions will be writing not calculations. The calculations mainly would be regression analysis and/or time series analysis and/or learning curves (although learning curves are less likely this December).