Budgeting and Budgetary Control
ICAN Management Information

11 Budgeting and Budgetary Control practice questions covering everything you need for ICAN.

Drill Budgeting and Budgetary Control

Sample Budgeting and Budgetary Control questions

Q12024· MEDIUM

Eko Dynamics Nigeria Limited (EDNL) is a manufacturing company based in Ikeja, Lagos, specializing in the production of industrial plastic packaging containers. The company operates a standard costing…

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Q22020· MEDIUM

Abuja Plastics Limited budgeted to produce 40,000 units in Q1 2024 but actually produced 44,000 units. Budgeted fixed overhead was ₦8,000,000 and actual fixed overhead incurred was ₦8,500,000. What is…

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Q32024· EASY

Under a system of Zero-Based Budgeting (ZBB), which of the following statements is MOST accurate?

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Q42024· MEDIUM

Lagos Beverages Plc sells a single product at ₦2,500 per unit. Variable cost is ₦1,500 per unit and budgeted fixed costs total ₦12,000,000 per annum. The company desires a budgeted profit of ₦8,000,00…

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Q52021· EASY

Kano Textiles Limited operates a system of budgetary control. At the end of March 2024, the budget committee reviews a report showing that the sales manager's department spent ₦3,200,000 against a bud…

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Q62025· EASY

Zenith Manufacturing Limited prepares a master budget for the year ended 31 December 2024. Which of the following CORRECTLY describes the master budget?

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Q72023· HARD

Port Harcourt Engineering Co. Ltd uses a flexible budget. At an activity level of 10,000 machine hours, budgeted costs are: fixed ₦5,000,000 and variable ₦1,200 per machine hour. Actual machine hours …

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Q82020· EASY

In preparing the production budget for Ibadan Foods Limited, the following data is available for April 2024: Budgeted sales = 25,000 units; Opening finished goods inventory = 4,000 units; Desired clos…

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Q92020· MEDIUM

Enugu Steel Works Plc is preparing its cash budget for May 2024. Credit sales in March, April and May are ₦18,000,000, ₦22,000,000 and ₦26,000,000 respectively. The company's collection pattern is: 40…

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Q102025· MEDIUM

Enugu Steel Works Plc is preparing its cash budget for May 2024. Credit sales in March, April and May are ₦18,000,000, ₦22,000,000 and ₦26,000,000 respectively. The collection pattern is: 40% in the m…

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Q112023· HARD

Port Harcourt Engineering Co. Ltd uses a flexible budget. At an activity level of 10,000 machine hours, budgeted costs are: fixed ₦5,000,000 and variable ₦1,200 per machine hour. Actual machine hours …

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