{"id":482,"date":"2018-04-17T23:29:07","date_gmt":"2018-04-17T23:29:07","guid":{"rendered":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/?post_type=chapter&#038;p=482"},"modified":"2024-04-29T17:20:31","modified_gmt":"2024-04-29T17:20:31","slug":"budgeted-balance-sheet","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/chapter\/budgeted-balance-sheet\/","title":{"raw":"Budgeted Balance Sheet","rendered":"Budgeted Balance Sheet"},"content":{"raw":"<div class=\"textbox learning-objectives\">\r\n<h3>Learning Outcomes<\/h3>\r\n<ul>\r\n \t<li>Create a budgeted balance sheet<\/li>\r\n<\/ul>\r\n<\/div>\r\nOk, one more piece of our puzzle to finish up! The balance sheet gives us a snapshot in time. In this case, a snapshot in our budgeted time. There are lots of pieces of the puzzle, so let\u2019s review the various budgets we've already created leading up to this point:\r\n\r\n<img src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/5469\/2021\/01\/07205128\/Screen-Shot-2021-05-07-at-1.49.55-PM.png\" alt=\"A flowchart titled \u201cTypes of Budgets\u201d. At the top is the sales budget. The sales budget has two arrows pointing to the production budget and the SG&amp;A budget. The production budget has three arrows pointing to the materials budget, labor budget, and manufacturing overhead budget. Those three budgets are all pointing to the cost of goods sold budget. The sales, production, materials, labor, manufacturing overhead, cost of goods sold, and SG&amp;A budget boxes are all blue and there is a bracket labeling those as the operating budget. Below the operating budget is a horizontal line showing the capital expenditures budget in red on the left, and going to the right from there, an arrow pointing to the cash budget, with another arrow pointing to the budgeted income statement, and a final arrow pointing to the budgeted balance sheet. The cash budget, budgeted income statement, and budgeted balance sheet are all green and there is a bracket labeling those as the operating budget. There are also arrows pointing from the cost of goods sold budget and the SG&amp;A budget to the cash budget.\" \/>\r\n\r\nOne more reminder: [latex]\\text{assets}=\\text{liabilities}+\\text{stockholder's equity}[\/latex]\r\n\r\nThis accounting equation may come in handy as we work through this process.\r\n\r\nIf sales, costs and expenses all follow the budget, here is what our year end balance sheet will look like!\r\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\r\n<thead>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" colspan=\"3\">Hupana Running Company Budgeted Balance Sheet<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"height: 15px;\" colspan=\"3\">Assets<\/th>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Current Assets<\/strong><\/span><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Cash<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$112,275<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Raw Materials Inventory<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$1,000<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Finished Goods Inventory<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$3,825<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\"><strong>Total Current Assets<\/strong><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\">$117,050<\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Plant and Equipment<\/strong><\/span><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Land<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$25,000<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Buildings and Equipment<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$50,000<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Accumulated Depreciation<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$(4,000)<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Plant and Equipment, Net<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"text-decoration: underline;\">$71,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\"><strong>Total Assets<\/strong><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><strong><span style=\"text-decoration: underline;\">$188,050<\/span><\/strong><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" colspan=\"3\">Liabilities and Owner's Equity<\/th>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Current Liabilities<\/strong><\/span><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Accounts payable<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$ -<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\"><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Stockholder's Equity<\/strong><\/span><\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Common stock<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$50,000<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Retained earning<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\">$138,050<\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Total stockholder's equity<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"text-decoration: underline;\">$188,050<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 15px;\">\r\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Total liabilities and stockholder's equity<\/th>\r\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\r\n<td style=\"width: 33.3333%; height: 15px;\"><strong><span style=\"text-decoration: underline;\">$188,050<\/span><\/strong><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<div class=\"textbox shaded\"><strong>Note:<\/strong> We made some beginning balance assumptions here: the land and buildings were already there, along with the stock and a beginning retained earnings of $31,050.<\/div>\r\nSo overall, Hupana Running Company is in great shape if the budget goes as planned. But, budgets don't always go as planned, so having a cash cushion is a great thing! They could have reduced sales, or price reductions and still be ok. They did a great job of creating a cushion, where if things happen, they will still be fine.\r\n\r\nMost businesses make some changes during the year to the budget. The budget is a guide, and must be considered a fluid document, that can be changed as new information or situations occur.\r\n<div class=\"textbox tryit\">\r\n<h3>Practice Questions<\/h3>\r\nhttps:\/\/assess.lumenlearning.com\/practice\/eca25cf7-15bd-4718-9518-f036b9a9f0b5\r\n<\/div>","rendered":"<div class=\"textbox learning-objectives\">\n<h3>Learning Outcomes<\/h3>\n<ul>\n<li>Create a budgeted balance sheet<\/li>\n<\/ul>\n<\/div>\n<p>Ok, one more piece of our puzzle to finish up! The balance sheet gives us a snapshot in time. In this case, a snapshot in our budgeted time. There are lots of pieces of the puzzle, so let\u2019s review the various budgets we&#8217;ve already created leading up to this point:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/5469\/2021\/01\/07205128\/Screen-Shot-2021-05-07-at-1.49.55-PM.png\" alt=\"A flowchart titled \u201cTypes of Budgets\u201d. At the top is the sales budget. The sales budget has two arrows pointing to the production budget and the SG&amp;A budget. The production budget has three arrows pointing to the materials budget, labor budget, and manufacturing overhead budget. Those three budgets are all pointing to the cost of goods sold budget. The sales, production, materials, labor, manufacturing overhead, cost of goods sold, and SG&amp;A budget boxes are all blue and there is a bracket labeling those as the operating budget. Below the operating budget is a horizontal line showing the capital expenditures budget in red on the left, and going to the right from there, an arrow pointing to the cash budget, with another arrow pointing to the budgeted income statement, and a final arrow pointing to the budgeted balance sheet. The cash budget, budgeted income statement, and budgeted balance sheet are all green and there is a bracket labeling those as the operating budget. There are also arrows pointing from the cost of goods sold budget and the SG&amp;A budget to the cash budget.\" \/><\/p>\n<p>One more reminder: [latex]\\text{assets}=\\text{liabilities}+\\text{stockholder's equity}[\/latex]<\/p>\n<p>This accounting equation may come in handy as we work through this process.<\/p>\n<p>If sales, costs and expenses all follow the budget, here is what our year end balance sheet will look like!<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<thead>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" colspan=\"3\">Hupana Running Company Budgeted Balance Sheet<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 15px;\">\n<th style=\"height: 15px;\" colspan=\"3\">Assets<\/th>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Current Assets<\/strong><\/span><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Cash<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$112,275<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Raw Materials Inventory<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$1,000<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Finished Goods Inventory<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$3,825<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\"><strong>Total Current Assets<\/strong><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\">$117,050<\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Plant and Equipment<\/strong><\/span><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Land<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$25,000<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Buildings and Equipment<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$50,000<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Accumulated Depreciation<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$(4,000)<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Plant and Equipment, Net<\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"text-decoration: underline;\">$71,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\"><strong>Total Assets<\/strong><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><strong><span style=\"text-decoration: underline;\">$188,050<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" colspan=\"3\">Liabilities and Owner&#8217;s Equity<\/th>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Current Liabilities<\/strong><\/span><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Accounts payable<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$ &#8211;<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\"><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"col\"><span style=\"text-decoration: underline;\"><strong>Stockholder&#8217;s Equity<\/strong><\/span><\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Common stock<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$50,000<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Retained earning<\/th>\n<td style=\"width: 33.3333%; height: 15px;\">$138,050<\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Total stockholder&#8217;s equity<\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"text-decoration: underline;\">$188,050<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<th style=\"width: 33.3333%; height: 15px;\" scope=\"row\">Total liabilities and stockholder&#8217;s equity<\/th>\n<td style=\"width: 33.3333%; height: 15px;\"><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><strong><span style=\"text-decoration: underline;\">$188,050<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"textbox shaded\"><strong>Note:<\/strong> We made some beginning balance assumptions here: the land and buildings were already there, along with the stock and a beginning retained earnings of $31,050.<\/div>\n<p>So overall, Hupana Running Company is in great shape if the budget goes as planned. But, budgets don&#8217;t always go as planned, so having a cash cushion is a great thing! They could have reduced sales, or price reductions and still be ok. They did a great job of creating a cushion, where if things happen, they will still be fine.<\/p>\n<p>Most businesses make some changes during the year to the budget. The budget is a guide, and must be considered a fluid document, that can be changed as new information or situations occur.<\/p>\n<div class=\"textbox tryit\">\n<h3>Practice Questions<\/h3>\n<p>\t<iframe id=\"assessment_practice_eca25cf7-15bd-4718-9518-f036b9a9f0b5\" class=\"resizable\" src=\"https:\/\/assess.lumenlearning.com\/practice\/eca25cf7-15bd-4718-9518-f036b9a9f0b5?iframe_resize_id=assessment_practice_id_eca25cf7-15bd-4718-9518-f036b9a9f0b5\" frameborder=\"0\" style=\"border:none;width:100%;height:100%;min-height:300px;\"><br \/>\n\t<\/iframe>\n<\/div>\n\n\t\t\t <section class=\"citations-section\" role=\"contentinfo\">\n\t\t\t <h3>Candela Citations<\/h3>\n\t\t\t\t\t <div>\n\t\t\t\t\t\t <div id=\"citation-list-482\">\n\t\t\t\t\t\t\t <div class=\"licensing\"><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Original<\/div><ul class=\"citation-list\"><li>Budgeted Balance Sheet. <strong>Authored by<\/strong>: Freedom Learning Group. <strong>Provided by<\/strong>: Lumen Learning. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":62559,"menu_order":18,"template":"","meta":{"_candela_citation":"[{\"type\":\"original\",\"description\":\"Budgeted Balance Sheet\",\"author\":\"Freedom Learning Group\",\"organization\":\"Lumen Learning\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","CANDELA_OUTCOMES_GUID":"439a0a45-2ebc-4a2d-83c0-041d03396485, 42df99d7-783c-444b-9c57-f2e3c0d40509","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-482","chapter","type-chapter","status-publish","hentry"],"part":108,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/users\/62559"}],"version-history":[{"count":16,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/482\/revisions"}],"predecessor-version":[{"id":4114,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/482\/revisions\/4114"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/parts\/108"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/482\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/media?parent=482"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapter-type?post=482"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/contributor?post=482"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/license?post=482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}