Accounting 9706 · AS & A Level · Budgeting and budgetary control

Budgeting and budgetary control — practice question

Use Source B1 in the Insert.
(a(i))[2]

Explain what is meant by the term 'master budget'.

(a(ii))[2]

State two elements of a master budget other than production and purchases.

(b(i))[4]

Prepare a production budget, in units, for February and March 2020.

(b(ii))[6]

Prepare a purchases budget, in kilos, for February and March 2020.

(c)[4]

Calculate the budgeted cost of direct materials consumed in February 2020.

(d)[4]

Explain the effect on profit of using FIFO and average cost (AVCO) when direct materials prices are rising.

(e)[3]

Discuss whether the marketing manager’s opinion is correct or incorrect. Justify your response.

Worked solution & mark scheme

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