The term 'Variance' in budgetary control refers to: MCQ with Answer and Explanation

The term 'Variance' in budgetary control refers to:
A. The profit margin
B. The difference between budgeted and actual performance
C. The total budget
D. The cost of production
Answer: Option B
Solution (By JKSSB Mock Tests)
Variance is the difference between the budgeted (standard) cost or revenue and the actual cost or revenue, used for performance evaluation.

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Practice More Accountancy and Book Keeping Questions

Question #1
Assertion (A): Indirect Taxes are regressive in their impact. Reason (R): They are levied at a uniform rate irrespective of the income level of the consumer.
A. A is true but R is false
B. Both A and R are true but R is not the correct explanation of A
C. A is false but R is true
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
Because indirect taxes (like GST) are charged flatly on goods, lower-income people pay a higher proportion of their income, causing a regressive effect.

Question #2
Which of the following is a direct method of collecting audit evidence?
A. All of the above
B. Inspection
C. Inquiry
D. Observation

Correct Answer: Option A


Explanation:
Inquiry, observation, and inspection are all direct methods used by auditors to gather sufficient and appropriate audit evidence.

Question #3
Which error will cause a mismatch in trial balance?
A. Compensating errors
B. Error of omission of a transaction completely
C. Posting a correct amount on the wrong side of an account
D. Error of principle

Correct Answer: Option C


Explanation:
Posting on the wrong side causes one side to be more/less, making totals unequal.