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MA- Module 1

Total questions: 10

Worksheet time: 3mins

Name
Class
Date
1.

A cash budget mainly shows

a)

Profit and loss

b)

Cash inflows and outflows

c)

Total assets

d)

Production costs

2.

Which of the following is a functional budget?

a)

Master Budget

b)

Capital Budget

c)

Sales Budget

d)

Zero-Based Budget

3.

Sales budget is prepared primarily to estimate:

a)

Production costs

b)

Future cash flows

c)

Expected sales volume or revenue

d)

Administrative expenses

4.

A flexible budget is prepared:

a)

For only one level of activity

b)

For multiple levels of activity

c)

After actual results are known

d)

Only for fixed costs

5.

Which of the following is NOT a component of functional budgets?

a)

Production Budget

b)

Purchase Budget

c)

Cash Budget

d)

Master Budget

6.

Cash budget helps management in:

a)

Determining depreciation

b)

Planning manpower

c)

Ensuring liquidity

d)

Determining tax liability

7.

In cash budgeting, receipts from debtors are called:

a)

Cash inflows

b)

Provision for bad debts

c)

Cash outflow

d)

Cash Payments

8.

Flexible budgeting is most useful when:

a)

Costs are fixed

b)

Activity level does not change

c)

Costs are semi-variable

d)

Output is constant

9.

Which budget is prepared first in most organizations?

a)

Cash Budget

b)

Sales Budget

c)

Production Budget

d)

Purchase Budget

10.

The main objective of a sales budget is to:

a)

Reduce expenses

b)

Estimate production cost

c)

Forecast sales revenue

d)

Control inventory