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

Budgeting and budgetary control — practice question

Look at Source B1 in the insert.
(a)[2]

Calculate the expected total purchases and purchases returns for January 2021.

(b)[6]

Prepare the trade payables budget for January 2021. Present separately the payments made in the month of purchase and the payment made a month in arrears.

(c)[10]

Prepare a statement that reconciles the opening and closing actual trade payables figures for January 2021.

(d)[5]

Advise the directors on whether the business ought to stop using budgets or continue with them. Support your answer with reasons.

(e)[2]

Explain the meaning of the term ‘flexed budget’.

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: Total purchases are 200

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