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Inventory systems and Budgets

Total questions: 14

Worksheet time: 21mins

Name
Class
Date
1.

Provision for bad debts adjustment is an item that will appear in a Cash Budget but not on the Projected Income Statement

a)

True

b)

False

2.

Depreciation is an imputed expense and therefore does not appear in the Cash Budget?

a)

True

b)

False

3.

What makes the Cash Budget and Projected Income Statement similar is that they both project figures for the future?

a)

True

b)

False

4.

The main purpose of preparing a Cash Budget is to project future income and expenses?

a)

True

b)

False

5.

Payment to creditors is an expense and will therefore appear in the Projected Income Statement.

a)

True

b)

False

6.

What is the main purpose of preparing the Cash Budget?

a)

To project future receipts and payments.

b)

Estimated projected figures for the future.

7.

Name TWO items that will appear in the Cash Budget, but not in the projected Income Statement?

a)

Provision for bad debts adjustment and discount allowed

b)

Purchase of assets and payments to creditors.

c)

The selling price for a vehicle sold and the profit made from the sale.

8.

Name TWO items that will appear in a Projected Income Statement, but not in the Cash Budget?

a)

Provision for bad debts adjustment and discount allowed.

b)

Purchase of assets and payments to creditors.

c)

The selling price for a vehicle sold and the profit made from the sale.

9.

Explain ONE similarity between a Cash Budget and a projected Income Statement?

a)

To project future receipts and payments.

b)

Estimated projected figures for the future.

10.

Depreciation is not included in the cash budget because it is an imputed expense ?

a)

True

b)

False

11.

In the perpetual inventory system cost of sales is calculated after every sales transaction?

a)

True

b)

False

12.

When using the periodic inventory system all stock purchased is recorded in the trading stock account ?

a)

True

b)

False

13.

There is no need to purchase expensive equipment when using the periodic inventory system ?

a)

True

b)

False

14.

Businesses that use the perpetual inventory system can detect theft relatively easy ?

a)

True

b)

False