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Chapter9:Budgeting

Learningobjectives

1.Understandtheimportanceofplanningandbudgeting

Q1,Q2,Q3,Q4,Q51

2.Explainwhatabudgetisanddescribethekeystepsinthebudgetingprocess

Q5,Q6,Q7,Q8,Q9,Q52,Q53

3.Explainthedifferenttypesofbudgets

Q10,Q11,Q12,Q13,Q14,Q54,Q55,Q56

4.Outlinethecomponentsofamasterbudgetandprepareamasterbudget

Q15,Q16,Q17,Q18,Q19,Q20,Q21,Q22,Q23,Q24,Q25,Q26,Q27,Q57,Q58,

Q59

5.Prepareascheduleofreceiptsfromaccountsreceivableandacashbudget

Q28,Q29,Q30,Q31,Q32,Q33,Q34,Q35,Q36,Q60,Q61

6.Explaintheuseofbudgetinginplanningandcontrol

Q37,Q38,Q39,Q40,Q41,Q42,Q43,Q44,Q62,Q63

7.Discusstheissuesassociatedwiththebehaviouralaspectsofbudgeting

Q45,Q46,Q47,Q48,Q49,Q50,Q64,Q65

Multiple-choicequestions

1.Thedecisiontoexpandthebusinessbyopeningupanewbrandifferentcityispart

of:

*a.strategicplanning.

b.masterbudgeting.

c.strategicbudgeting.

d.performanceplanning.

Correctanswer:a

LearningObjective9.1~Understandtheimportanceofplanningandbudgeting

2.Thestrategicplanningprocessrelatesto:

a.shortertermplanning(usuallylessthan1year).

*b.longertermplanning(often3to5years).

c.shortertermplanning(usually1to3months).

d.largeentitiesonly.

Correctanswer:b

LearningObjective9.1~Understandtheimportanceofplanningandbudgeting

3.During