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6.1 Which of the following functions are fulfilled by a good rececived note (GRN) ? (i) Provides information to update the inventory records on receipt of goods (ii) Provides information to check the quantity on the supplier’s invoice (iii) Provides information to check the price on the supplier’s invoice

A. (i) and (ii) only
B. (i) and (iii) only
C. (ii) and (iii) only
D. (i) only

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5.1 The cost of materials for product A are as follows. Material W:$2,250 Material X:$3,000 Material Y:$3,600 Material Z:$150 If the material proportions were displayed on a pie chart, how many degree would material Y represent ?

A. 144 degree
B. 90 degrees
C. 120 degree
D. 204 degree

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4.12 A tatol cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this ?

A stepped fixed cost
B. A fixed cost
C. A varibale cost
D. A semi-variable cost

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4.1 Fixed costs are conventionally deemed to be:

A. Constant in total when production volume changes
B. Constant per unit of output
C. Outside the control of management
D. Easily controlled

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3.6 Which of the following best describes a controllable cost ?

A cost which can be influenced by its budget holder.
B. A cost which arises from a decision already taken, which cannot, in the short run, be changed.
C. A cost for which the bahaviour pattern can be easily analysed to facilitate valid budgetary control comparisons.
D. A specific cost of an activity or business which would be avoided if the activity of business did not exist.

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A. (i) and (ii) only B. (i) and (iii) only C. (ii) and (iii) only D. (i) only

5.1 The cost of materials for product A are as follows. Material W:$2,250 Material X:$3,000 Material Y:$3,600 Material Z:$150 If the material proportions were displayed on a pie chart, how many degree would material Y represent ?

4.12 A tatol cost is described as staying the same over a certain activity range and then increasing but remaining stable over a revised activity range in the short term. What type of cost is this ?

4.1 Fixed costs are conventionally deemed to be:

3.6 Which of the following best describes a controllable cost ?

A. (i) and (ii) only
B. (i) and (iii) only
C. (ii) and (iii) only
D. (i) only