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Manage Finances - Element 1 Allocate Budget Resources

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

What is correct explanation for budgets ?

a)

One of the tools that assists owners and managers of a business to plan and monitor the flow of money

b)

A document that explains monetary terms displaying quantities

c)

Short term plan that help managers to monitor the performance of the business

d)

All of above

2.

In general, budgets are prepared for...

a)

Six Months

b)

One year

c)

Five years

d)

Ten years

3.

Managers find it useful to divide the business into segments or activity centres of two types. Those are..

a)

Cost Centres & Profit Centres

b)

Revenue Centres & Profit Centres

4.

Select the correct definition of "Cash Budget"

a)

probable future cash position of the business based on cash coming into the business and flowing out from the business for the period

b)

gives expected cash sales and expenses for a period

c)

budget developed to cater for the needs of a given function, conference, seminar or event

d)

forecasts and tracks revenue from sales

5.

What is the correct explanation of "purchasing budget"?

a)

developed to accommodate the needs of specific project such as an extension to the premises, refurbishment, updating of major technology and systems

b)

forecasts and tracks labour expenses

c)

concerns other estimated operating expenses, such as rent, rates and other direct costs except materials and labour

d)

addresses inventory required for a period in order to attain a nominated outcome or sales figure, such as buying the raw materials or products required to prepare a finished product

6.

What item is not considered as a basic content of a budget ?

a)

Name or title of the budget

b)

Assets and Liabilities

c)

Period to which the budget applies

d)

Budget notes

7.

Select the correct statement related to fixed and flexible budgets

a)

Fixed budget change with actual volume and output achieved whereas flexible budget is not

b)

The budget look at any variations that might occur in trade such as increases or decreases in revenue or levels of activity

c)

A flexible budget creates a number of different scenarios that could possibly arise in terms of revenue or other relevant levels of activity.

d)

Fixed budget comparisons are correct if the outputs are differs / Flexible budget comparisons are realistic

8.

Choose the correct explanation of "Bank Deposit Documentation"

a)

Statements provided by the banks showing details of and transactions for individual accounts the business has with the bank

b)

Document supplied by the bank and gives information showing the position of all the accounts the business has with the bank on one document.

c)

template documents provided by the bank that businesses complete when they deposit cash and non-cash items into the bank

9.

Select the tax that cannot be seen in BAS (Business Activity Statement)

a)

Goods and services tax (GST)

b)

Pay as you earn (PAYE)

c)

Pay As You Go (PAYG) instalments

d)

PAYG withholding tax

10.

Select the wrong statement related to business cheques.

a)

Issued to a business by banks when the business establishes a cheque account

b)

Cheques are written to settle bills the business needs to pay

c)

The cheque books contain a number of pre-printed cheques identifying the name of the business, the bank name and a cheque number.

d)

Both personal and corporate/business cheques are valid for only six months.

e)

The name of the payee and the value of the cheque is also written on the cheque stub as a record of the payment