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F2- Lesson 1

Total questions: 15

Worksheet time: 16mins

Name
Class
Date
1.

Which two of the following statement about qualities of good information are false?

a)

It should be relevant for its purposes

b)

It should be communicated to the right person

c)

It should be completely accurate

2.

1.1. Reginald is the manager of production department M in factory which has ten other production departments. He receives monthly information that compares planned and actual expenditure for department M. After department M, all production goes into other factory departments to be completed prior to being dispatched to customers. Decisions involving capital expenditure in department M are not taken by Reginald.

Which of the following describes Reginald’s role in department M?

a)

A cost centre manager

b)

An investment centre manager

c)

A revenue centre manager

d)

A profit centre manager

3.

The manager of a profit centre is responsible for which of the following?

(i) Revenues of the centre

(ii) Costs of the centre

(iii) Assets employed in the centre

a)

(i) only

b)

(ii) only

c)

(i) and (ii) only

d)

(i), (ii) and (iii)

4.

The following statements refer to strategic planning:

(i) It is concerned with quantifiable and qualitative matters.

(ii) It is mainly undertaken by middle management in an organization.

(iii) It is concerned predominantly with the long term.

Which of the statements are correct?

a)

(i) and (ii) only

b)

(i) and (iii) only

c)

(ii) and (iii) only

d)

(i), (ii) and (iii)

5.

What is the purpose of management information ?

a)

Planning only

b)

Planning and control only

c)

Planning, control and decision-making only

d)

Planning, control, decision-making and research and development

6.

The management accountant of X Ltd has written a report assessing the cost savings that could be made if the company was to invest in new technology.

In which area will the report primarily aid the management of X Ltd?

a)

Budgeting

b)

Control

c)

Decision-making

d)

Monitoring

7.

Which of the following only contains essential features of useful management information?

a)

Accurate, clear, presented in report forma

b)

Timely, reliable, supported by calculations

c)

Regular, complete, communicated in writing

d)

Clear, accurate, relevant for its purpose

8.

Which of the following describes the essence of systematic sampling?

a)

Each element of the population has an equal chance of being chosen

b)

Members of various strata are selected by the interviewers up to predetermined limits

c)

Every nth members of the population is selected

d)

Every element of one definable sub-section of the population is selected.

9.

Consider the following statements in relation to management information:

(i) It should always be provided regardless of its cost

(ii) It is data that has been processed in such a way as to be meaningful to the person who receives it

(iii) It should not be provided until it is as detailed and accurate as possible

Which of the above statements is/are true of good management information?

a)

(i) only

b)

(ii) only

c)

(i) and (iii)

d)

(ii) and (iii)

10.

Which of the following are characteristics of management accounting information?

(i) Non-financial as well as financial

(ii) Used by all stakeholders

(iii) Concerned with cost control only

(iv) Not legally required

a)

(i) and (iv)

b)

(ii) and (iii)

c)

(i), (ii) and (iii)

d)

(ii), (iii) and (iv)

11.

Sources of useful data may be:

(i) External

(ii) Internal

(iii) Financial

(iv) Non-financial

Which of the above sources may be used by an accounting technician?

a)

1, 2 and 3 only

b)

2, 3 and 4 only

c)

2 and 3 only

d)

All four sources

12.

Which of the following statements about cost and management accounting are true?

(i) Cost accounting cannot be used to provide inventory valuations for external financial reporting

(ii) Here is a legal requirement to prepare management accounts

(iii) The format of management accounts may vary from one business to another

(iv) Management accounting provides information to help management make business decisions

a)

(i) and (ii)

b)

(i) and (iv)

c)

(ii) and (iii)

d)

(iii) and (iv)

13.

which of the following statememt are true?

(i) Big data analytics allows businessses to analyse and reveal insights in data which they have previously been unable to analyse.

(ii) In order for organizations to analyse the big data and to gain insights from it, the source data needs to be structured within a software package.

(iii) One of the key features of big data is the speed with which data flows into an organisation, and with which it is processed.

a)

(i) and (ii) only

b)

(i) and (iii) only

c)

(ii) and (iii) only

d)

(i),(ii) and (iii)

14.

The cost of materials for product A are as follows

Material X: $2,250

Material Y : $3,100

Material Z: $3,500

Material W: $150

If the materials proportions were displayed on a pie chart, how many degrees would material Y represent……….. degrees

a)

124

b)

145

c)

146

d)

143

15.

Which of the following would be best suited to represent the relationship between a company’s advertising expenditure and its sales revenue?

(i) A pie chart

(ii) A bar chart

(iii) A scatter graph

a)

(i) only

b)

(ii) only

c)

(iii) only

d)

(ii) and (iii)