Budgeting - CPA Business Environment and Concepts (BEC)

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Question

A budget that accommodates many levels of production volume is a:

Answer

A flexible budget allows for many levels of production volume.

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Question

Which of the following statements about flexible budgets is true? They are:

Answer

A flexible budget would be chosen when a manager expects changes in activity level of production.

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Question

The most direct way to prepare a cash budget for a manufacturing firm is to include:

Answer

The simplest cash budget would include the components of cash collections and cash disbursements.

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Question

A plan that is created using budgeted revenue and costs but is based on the actual units of output is known as a:

Answer

A flexible budget uses budgeted revenue and costs per unit, but it is adjusted based on actual units of output.

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Question

All of the following are considered operating/financial budgets, except the:

Answer

Capital budgets plan for the purchase of capital assets which only affect the operating budget through their subsequent effect on expense via depreciation.

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Question

An annual budget would be classified as which type of plan?

Answer

Annual budgets are single-use tactical plans. This means they are relatively short-term in nature and cover periods of up to 18 months.

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