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ACCA FM Review 1 - Fin Mgmt Function & Environ

Total questions: 22

Worksheet time: 11mins

Name
Class
Date
1.
Which financial decision help a businessman in opening a new branch of its business. 
a)
Financing decision
b)
Dividend decision
c)
Investment decision
d)
None of the above
2.
Which of the following assets is not considered as current asset: 
a)
Stock
b)
Furniture 
c)
Cash
d)
Goodwill
3.
The objective of wealth maximization takes into account
a)
Amount of returns expected
b)
Timing of anticipated returns
c)
Risk associated with uncertainty of returns
d)
All of the above
4.

In a financial market, the price to borrow money is called the?

a)

Deposit

b)

Interest Rate

c)

Credit

d)

Cost

5.

The primary goal of financial management is

a)

to maximize the return

b)

to minimize the risk

c)

to maximize wealth of owners

d)

to maximize profit

6.

Dividend decision is concerned with

a)

only distribution of dividend to shareholders

b)

how much to be retained in business

c)

how much profit earned is distributed to shareholders and how much to be retained in the business

d)

none of the above

7.

What are the aspects of Working Capital Management?

a)

Receivable management

b)

Inventory management

c)

Cash management

d)

All of the above

8.

Risk, as it relates to working capital, means that there is jeopardy to the firm for not maintaining sufficient current assets to ___________.

a)

Support appropriate level of Sales and take prompt payment discounts.

b)

Meet its cash obligations as they occur and take advantage of prompt payment discounts.

c)

Meet its cash obligations as they occur and support appropriate level of sales.

d)

Maintain current and acid-test ratios at or above industry norms.

9.

Negative working Capital represents that:

a)

Current Liabilities > Current Assets

b)

Current Liabilities < Current Assets

c)

Both (a) and (b)

d)

None of the above

10.

Which of the following could be turned into cash the easiest or quickest?

a)

Raw materials

b)

Finished product

c)

Semi-finished product

d)

None of these

11.

What does this represent?

a)

Cash flow

b)

Business Activity

c)

Working capital cycle

d)

Liquidity cycle

12.

The _________________ the amount of time between buying materials (inputs) to receiving payments from the customer the higher the risk to a firm.

a)

Longer

b)

Shorter

13.

The working capital situation of a firm can be improved by obtaining ______________ forms of _____________ term finance.

a)

external, short

b)

internal, long

14.

Obtaining too much external finance to improve working capital can make the problem worse.

a)

True

b)

False

15.

Net working capital is the difference between current assets and current liabilities.

a)
b)
16.

The goal of working capital management is to ensure adequate cash flow for operations.

a)
b)
17.

Temporary current assets are assets that fluctuate with seasonal variations in a firm's business.

a)
b)
18.

The expenses incurred to create and process an order to a supplier.

a)

purchasing costs

b)

ordering costs

c)

stockout costs

d)

carrying costs

19.
Under  economic-order-quantity decision model, it is assumed that ________.
a)
the quantity ordered can vary at each reorder point 
b)
demand, ordering costs, and carrying costs are uncertain
c)
the purchasing cost per unit is affected by the order quantity
d)
no inventory stockouts occur
20.

Reorder level determines how low inventory should be before reordering occurs.

a)

TRUE

b)

FALSE

21.
Buffer stock:
a)
Goods kept in store to cover seasonal
demand e.g. Christmas sale
b)
b Goods kept in store to cover unforeseen
shortages or fluctuations in demand
22.

Below are the importance of inventory control, except;

a)

How to maximize costs involved, which could directly increase production

b)

How much inventory to be ordered to replace sold inventory

c)

When to order inventory to prevent excess or deficiency in storage

d)

What type of inventory is suitable for the production process