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8 The five primary purposes of a budget are: Choose one answer. a. planning, all

ID: 2458970 • Letter: 8

Question

8

The five primary purposes of a budget are:

Choose one answer.

a.

planning, allocating resources, facilitating communication and coordination, evaluating competition, controlling profit and operations and allocating fixed costs.

b.

planning, allocating resources, facilitating communication and coordination, controlling profit and operations, and allocating fixed costs.

c.

planning,
allocating resources, facilitating communication and coordination, controlling
profit and operations, and evaluating competition.

d.

planning, allocating resources, controlling profit and operations, providing incentives, evaluating performance, and allocating fixed costs.

e.

planning, allocating resources, facilitating communication and coordination, controlling profit and operations, evaluating performance and providing incentives.

9

CompuData owns a chain of five shops selling computer goods.  In the past the company maintained a healthy cash balance.  However, this has fallen in recent months, and at the end of May 2014 it had an overdraft of $100,000.  In view of this, CompuData’s managing director has asked you to prepare a cash forecast for the next six months.  You have collected the following information:

           

June

$000s

July

$000s

August

$000s

September

$000s

October

$000s

November

$000s

Cash sales (cash   collections)

250

200

250

350

200

80

Cash purchases

180

160

130

40

50

60

Wages and salaries

40

40

50

40

40

45

Rent

80

Rates

60

Other expenses

25

25

25

25

25

25

Refurbishing shops

80

Total cash   disbursements

245

225

285

185

115

190

Referring to the table above.  The projected cash balance for the end of June is:

Choose one answer.

a.

$(245,000)

b.

$70,000

c.

($5,000)

d.

$6,000

e.

$(95,000)

10

Wodonga Company collects 20 per cent of a month’s sales revenue in the month of sale, 70 per cent in the month following sale, and 6 per cent in the second month following sale.  The remainder is uncollectible.  The budgeted sales revenue for the next four months is:

January

February

March

April

Budgeted sales revenue

$200,000

$300,000

$350,000

$250,000

                Cash collections in April are budgeted to be:

Answer:

Unit

Number

a.

planning, allocating resources, facilitating communication and coordination, evaluating competition, controlling profit and operations and allocating fixed costs.

b.

planning, allocating resources, facilitating communication and coordination, controlling profit and operations, and allocating fixed costs.

c.

planning,
allocating resources, facilitating communication and coordination, controlling
profit and operations, and evaluating competition.

d.

planning, allocating resources, controlling profit and operations, providing incentives, evaluating performance, and allocating fixed costs.

e.

planning, allocating resources, facilitating communication and coordination, controlling profit and operations, evaluating performance and providing incentives.

Explanation / Answer

8)

The last part of the options are not clearly visible, but the correct option is option E that is:

planning, allocating resources, facilitating communication and coordination, controlling profit and operations, evaluating performance and providing

9)

The projected cash balance at the end of June will be:

= Cash Sales - Total cash disbursements - Overdraft

= $ 250,000 - $ 245,000 - $ 100,000

= $ (95,000)

So, option E is the correct option.

10)

Cash collections of April

= 20% of April + 70% of March + 6% of February

= 20% of $ 250,000 + 70% of $ 350,000 + 6% of $ 300,000

= $ 313,000.

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