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BTEC Unit 2 Finance Assessment

Total questions: 30

Worksheet time: 21mins

Name
Class
Date
1.

What is a direct cost?

a)

Costs that increase directly with changes in production or output.

b)

The costs directly involved in making one product.

c)

Costs that remain the same regardless of how many items you make or sell.

d)

Costs other than those involved in making the product.

2.

What is an indirect cost?

a)

Costs that increase directly with changes in production or output.

b)

The costs directly involved in making one product.

c)

Costs that remain the same regardless of how many items you make or sell.

d)

Costs other than those involved in making the product.

3.

What is a fixed cost?

a)

Costs that increase directly with changes in production or output.

b)

The costs directly involved in making one product.

c)

Costs that remain the same regardless of how many items you make or sell.

d)

Costs other than those involved in making the product.

4.

What is a variable cost?

a)

Costs that increase directly with changes in production or output.

b)

The costs directly involved in making one product.

c)

Costs that remain the same regardless of how many items you make or sell.

d)

Costs other than those involved in making the product.

5.

What is a total cost?

a)

Costs that increase directly with changes in production or output.

b)

The costs directly involved in making one product.

c)

Costs that remain the same regardless of how many items you make or sell.

d)

Costs other than those involved in making the product.

e)

Fixed Costs + Variable Costs

6.

Which of the following would be a direct cost of a kitchen knife?

a)

Advertising

b)

The metal in the blade

c)

Rent

d)

Salaries

7.

Which of the following would be a fixed cost of a wood yard?

a)

Petrol for the van

b)

Wood

c)

Electricity

d)

Salary of office staff

8.

Which of the following would be a variable cost of a bookshop?

a)

Books

b)

Rent

c)

Salaries

d)

Insurance

9.

What is the formula for working out total costs?

a)

Fixed Costs + Costs

b)

Indirect Costs:+ Variable Costs

c)

Direct Costs =Variable Costs

d)

Fixed Costs + Variable Costs

10.

How would you describe a start-up cost?

a)

These are the variable costs of a business.

b)

These are the costs of a business.

c)

These are costs which must be met after

the business can start selling any products.

d)

These are costs which must be met before

the business can start selling any products.

11.

Select one type of expenditure for a shoe shop.

a)

Taking out a bank loan.

b)

Paying wages to staff.

c)

Selling shoes to customers.

d)

Displaying accessories.

12.

Identify one source of revenue for a business

a)

Electricity bills paid for running the business.

b)

Wages received by staff for work they do.

c)

Payments received from customers

d)

Purchase of inventory.

13.

Which 2 are an example of an external sources of finance?

a)

Owners' Funds

b)

Sale of assets

c)

Retained profits

d)

Bank loan

e)

Overdraft

14.

James runs a business making wicker chairs. He estimates the following monthly costs: Variable costs of £30 for each chair he makes fixed costs of £120. James make Six chairs in February.

Work out James' total costs for February

a)

180.00

b)

120.00

c)

300.00

d)

80.00

15.

A business has the following monthly costs:

Fixed Costs = £400

Variable Costs £10 per item


What are the variable costs if they make 100 items?

a)

£10

b)

£100

c)

£1000

d)

£10000

e)

£400

16.

Which of these is an example of a business operating in the PRIMARY sector?

a)

Car manufacture

b)

Hairdresser

c)

Burger bar

d)

Fisherman

17.

Which of these is an ADVANTAGE of writing a business plan?

a)

It is quick and easy to do

b)

It allows the entrepreneur to focus on what the objectives are

c)

It means that the business is free from any risk

d)

Sometimes the entrepreneur can over-exaggerate in the plan leading to issues later on

18.
______________-are anything of of value owned, such as cash, buildings.
a)
Liabilities
b)
Assets
c)
Income Statement
d)
Statement of Cash Flows
19.

Which of the following is a long term liability

a)

Overdraft

b)

Accounts Payable

c)

Mortgage

d)

Goodwill

20.

Classify the following cost as either fixed or variable:

Rent

a)

Fixed

b)

Variable

21.

Classify the following cost as either fixed or variable:

Utilities

a)

Fixed

b)

Variable

22.

Classify the following cost as either fixed or variable:

Labor - Hourly

a)

Fixed

b)

Variable

23.

Classify the following cost as either fixed or variable:

Materials

a)

Fixed

b)

Variable

24.
What assumption does this statement say "Break even is 54 units"?
a)
if we sell 55 we aren't making a profit
b)
if we sell 54 we begin to make a profit
c)
if we sell 55 we begin to make a profit
d)
if we sell 54 we are at break even point
25.
Businesses calculate break-even in units so they know
a)
how much profit they will earn after they break even
b)
which products they should purchase for resale
c)
which costs are variable and which are fixed
d)
how many products they must sell to break even
26.

Which 2 of these are examples of start up costs for a small supermarket?

a)

Stock

b)

Buy a shop

c)

Pay wages

d)

Pay a recruitment agency to recruit staff

27.

Which 2 of these are examples of operating costs for a transport company?

a)

Buy a Lorry

b)

Diesel

c)

Utilities

d)

Buy a printer

28.

If Sam's Sandwiches use 25p of material for each sandwich, what will be their variable costs for 10 sandwiches

a)

10 x 0.25 = £2.50

b)

2.5 x 10 = £25

c)

25 x 10 = £250

d)

0.25/10 = 2.5p

29.
______________-are anything of of value owned, such as cash, buildings.
a)
Liabilities
b)
Assets
c)
Income Statement
d)
Statement of Cash Flows
30.

A building is a:

a)

Current Asset

b)

Current Liability

c)

Fixed Asset

d)

Long term Liability