Which one of the following would probably not be contained in a budget manual?
A. The sequence in which budgets are to be prepared
B. Specimen reports
C. A list of individuals holding budget responsibilities
D. The production cost budget
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Which of the following best describes a principal budget factor?
A factor that affects all budget centres
B. A factor that is controllable by a budget centre manager
C. A factor which limits the activities of an organisation
D. A factor that the management accountant builds into all budgets
Which one of the following is not a functional budget?
A. Marketing budget
B. Sales budget
Cash budget
D. Purchasing budget
Which of the following best describes a flexible budget?
A budget which shows variable production costs only
B. A monthly budget which is changed to reflect the number of days in the month
C. A budget which shows sales revenue and costs at different levels of activity
D. A budget that is updated halfway through the year to incorporate the actual results for the first half of the year
Which of the following statements is/are correct?i. Fixed budgets are not useful for control purposesii. A prerequisite of flexible budgeting is a knowledge of cost behaviour patternsiii. The major purpose of a flexible budget is at the planning stage
A. i, ii and iii
B. i, and ii
C. ii and iii
D. ii only
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