BBA: Online Finance Courses

MBA Cost Accounting Certification Exam Tests

MBA Cost Accounting Practice Test 4

# Budgets and Budgeting Cycle Test Questions PDF - 4

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## Accounting: Budgets & Budgeting Cycle MCQs Quiz

MCQ: The part of the master budget, which covers the capital expenditures, budgeted statement of cash flows and balance sheets are classified as

A) financial budget
B) capital budget
C) cash flows budget
D) balanced budget

MCQ: When the fixed cost is divided into contribution margin per unit, it gives

A) fixed output
B) variable output
C) breakeven number of units
D) total number of units

MCQ: The range in which relationship exists between level of activity or total cost is called

A) functional range
B) relevant range
C) unit range
D) related range

MCQ: The relationship based on unrelated level of activity and past data of cost is measured with the help of

A) cost estimation
B) price estimation
C) unit estimation
D) production estimation

MCQ: The model which states decline in extra time needed to produce last unit, every time for the cumulative quantity of doubled units produced is classified as

A) incremental unit average model
B) incremental cost learning model
C) incremental unit time learning model
D) incremental price learning model