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    A FINAL WORD - Family Budget

    IN CLOSING, CONSIDER FAMILY BUDGETING… FOR REAL! Determine and decide for yourself and your family, household and finances, what to do? Which budget worksheet, categories, etc. to use? If and how is it useful? What does it mean and do for ‘us’, your family, goals, circumstances? Why do we even need it as a family, individuals? All these questions need to be asked and answered up front PRIOR to even starting on your path of family budgeting.

    Let the family budget be your general guideline or specific checklist – the way you choose to implement and use it, entirely up to you, what you are facing, your situation, challenges and obstacles, opportunities and goals. Unbudgeted items and unexpected expenses can all be handled better if you are prepared and plan for them to an extent, set aside some cash to address the demand on resources (maybe at a time when you least expect it).

    Getting and staying motivated, on track despite setbacks, unexpected upset or expense, breakdown, maintenance, not despair or quit takes some doing. Remain flexible and creative in your team-effort type problem-solving. Good luck with your budgeting efforts as a family- enjoy the learning, mastery and rewards that come with it!

    FAMILY BUDGETING GLOSSARY

    annualized rate
    A percentage rate of change calculated to show what the change would be over one year. Whether an annualized rate for a short period would be indicative of average growth over the coming year depends on how much the variable in question is subject to short-term changes, such as seasonal factors or special developments. Barring any short-term changes, if economic growth in the first quarter of a year were 1 per cent, the annualized rate would be about 4 per cent. (It would slightly exceed 4 per cent because of compounding.)

    Budget
    An itemized summary of probable expenditures and income for a given period.

    budgetary spending
    The spending for which you have oversight and responsibility.


    budgetary transaction
    Transaction that affects the net indebtedness of the family unit/household financials

    compound interest
    The interest earned on a principal amount, including interest earned in an earlier period. A deposit (or loan) compounded at 10 per cent annually will double in about seven years if no money is taken out (or paid back).

    Contingency Reserve
    Funds set aside in the fiscal projections to cushion against changes , if unused applied for debt-reduction

    Expenditure Management System (EMS)
    EMS facilitates meeting targets and commitments with greater involvement and ongoing review, as well as discussion and consultation on funding of new priorities through reallocation. Part of the budget planning process

    family trust
    property to be held by a trust for the benefit of beneficiaries under the trust, succession planning for businesses, dealing with the needs of beneficiaries in special circumstances, such as age and disability.

    income
    The money and other benefits in a family, income resources, money in wages, interest, dividends, realized capital gains, private and public pension payments, rents, royalties, net business income and self-employment income, family income; investment income.

    long-term interest rate
    Interest rate applying on money lent for a period of 10 years or more, being much higher than short-term rates

    non-budgetary spending
    Items excluded from budgetary spending, mainly expenditures outside the family action / financial plan or set budget

    One-Time Expenditures
    describe and differentiate non-recurring expenditures from routine ongoing costs within a given budget.

    per capita (par habitant).
    Per person. Economic metric for budget purposes



    personal income
    Income received by individuals from all possible sources.

    personal income tax
    Tax on personal earnings, income

    Revenue Class
    Used for budgetary classification.
    Major classes include Taxes, License and Permits and Franchises; Fines, Forfeitures and Penalties; Use of Money and Property;
    Miscellaneous Revenue and Other Financing Sources.
    Salaries and Benefits, full-time, part-time, temporary, and extra-help employees, including overtime, vacation pay, sick-leave pay and various types of premium pay, Social Security and Workers’ Compensation.

    tax credit
    An amount deducted directly from income tax otherwise payable.

    taxable capital gain
    The portion of capital gain realized during the year that is required to be included in income. This is equal to one half of the net capital gain.

    taxable income
    Net income minus certain allowable deductions, net income.

    total income
    For personal income tax purposes, the sum of all income, including wages, dividends, interest, taxable capital gains, private and public pension income, employment insurance benefits and business income.

    wealth tax
    Tax imposed either annually (annual net wealth tax) or at death (gift, inheritance or estate tax) on the net value of assets.

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