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A. संख्यात्मक शब्दों में व्यक्त योजना/A plan expressed in numerical terms
Step 1
Concept
A budget shows expected results in numbers. In exams, remember budget as a numerical plan.
Step 2
Why this answer is correct
The correct answer is A. संख्यात्मक शब्दों में व्यक्त योजना / A plan expressed in numerical terms. A budget shows expected results in numbers. In exams, remember budget as a numerical plan.
Step 3
Exam Tip
बजट अपेक्षित परिणामों को संख्याओं में दिखाता है। परीक्षा में budget को numerical plan के रूप में याद रखें।
C. बजट संख्यात्मक योजना है जबकि उद्देश्य वांछित परिणाम बताता है/Budget is a numerical plan while objective states desired result
Step 1
Concept
An objective gives direction and a budget gives numerical resource planning. In exams, identify target and budget by context.
Step 2
Why this answer is correct
The correct answer is C. बजट संख्यात्मक योजना है जबकि उद्देश्य वांछित परिणाम बताता है / Budget is a numerical plan while objective states desired result. An objective gives direction and a budget gives numerical resource planning. In exams, identify target and budget by context.
Step 3
Exam Tip
उद्देश्य दिशा देता है और बजट संख्यात्मक संसाधन योजना देता है। परीक्षा में target और budget को संदर्भ से पहचानें।
D. क्योंकि वास्तविक प्रदर्शन की तुलना बजट से की जा सकती है/Because actual performance can be compared with the budget
Step 1
Concept
A budget gives standards against which actual results are compared. In exams, connect budget and control through comparison.
Step 2
Why this answer is correct
The correct answer is D. क्योंकि वास्तविक प्रदर्शन की तुलना बजट से की जा सकती है / Because actual performance can be compared with the budget. A budget gives standards against which actual results are compared. In exams, connect budget and control through comparison.
Step 3
Exam Tip
बजट मानक देता है जिससे वास्तविक परिणाम की तुलना होती है। परीक्षा में budget और control को comparison से जोड़ें।
An estimate of production in units is a production budget. In exams, treat quantity-based production plans as budgets.
Step 2
Why this answer is correct
The correct answer is A. उत्पादन बजट / Production budget. An estimate of production in units is a production budget. In exams, treat quantity-based production plans as budgets.
Step 3
Exam Tip
इकाइयों में उत्पादन का अनुमान production budget है। परीक्षा में quantity-based production plan को budget समझें।
A budget may be in money or quantity. In exams, do not limit budget only to cash.
Step 2
Why this answer is correct
The correct answer is B. मुद्रा या मात्रा में / In money or quantity. A budget may be in money or quantity. In exams, do not limit budget only to cash.
Step 3
Exam Tip
बजट रुपये या मात्रा दोनों में हो सकता है। परीक्षा में budget को केवल cash तक सीमित न समझें।
C. बिना स्वीकृति कोई भुगतान नहीं होगा/No payment will be made without approval
Step 1
Concept
No payment without approval is a binding rule. In exams, keep commands and prohibitions separate from budget.
Step 2
Why this answer is correct
The correct answer is C. बिना स्वीकृति कोई भुगतान नहीं होगा / No payment will be made without approval. No payment without approval is a binding rule. In exams, keep commands and prohibitions separate from budget.
Step 3
Exam Tip
बिना स्वीकृति भुगतान न होना एक बाध्यकारी नियम है। परीक्षा में आदेश और निषेध को budget से अलग रखें।
D. नकद प्राप्तियों और भुगतानों का अनुमान लगाना/To estimate cash receipts and payments
Step 1
Concept
A cash budget estimates cash inflows and outflows. In exams, connect cash budget with liquidity planning.
Step 2
Why this answer is correct
The correct answer is D. नकद प्राप्तियों और भुगतानों का अनुमान लगाना / To estimate cash receipts and payments. A cash budget estimates cash inflows and outflows. In exams, connect cash budget with liquidity planning.
Step 3
Exam Tip
cash budget नकदी inflow और outflow का अनुमान देता है। परीक्षा में cash budget को liquidity planning से जोड़ें।
A. भविष्य की बिक्री और खर्च का अनुमान देने में मदद करना/To help estimate future sales and expenses
Step 1
Concept
A budget is based on future estimates. In exams, treat forecasting as a base of budget preparation.
Step 2
Why this answer is correct
The correct answer is A. भविष्य की बिक्री और खर्च का अनुमान देने में मदद करना / To help estimate future sales and expenses. A budget is based on future estimates. In exams, treat forecasting as a base of budget preparation.
Step 3
Exam Tip
बजट भविष्य के अनुमानों पर आधारित होता है। परीक्षा में forecast को budget preparation का आधार मानें।
When a difference appears, first analyse the reason for variance. In exams, remember analysis before action in budgetary control.
Step 2
Why this answer is correct
The correct answer is A. कारणों का विश्लेषण करना / Analyse the reasons. When a difference appears, first analyse the reason for variance. In exams, remember analysis before action in budgetary control.
Step 3
Exam Tip
अंतर आने पर पहले variance का कारण देखना चाहिए। परीक्षा में budget control में analysis before action याद रखें।
A sales budget estimates sales quantity and value. In exams, connect sales forecast with sales budget.
Step 2
Why this answer is correct
The correct answer is B. बिक्री बजट / Sales budget. A sales budget estimates sales quantity and value. In exams, connect sales forecast with sales budget.
Step 3
Exam Tip
sales budget बिक्री की मात्रा और मूल्य का अनुमान देता है। परीक्षा में sales forecast को sales budget से जोड़ें।
A. यह विभागों को अपनी संख्यात्मक योजनाएँ मिलाने में मदद करता है/It helps departments align their numerical plans
Step 1
Concept
Budget aligns plans of different departments. In exams, also write budget as a coordination tool.
Step 2
Why this answer is correct
The correct answer is A. यह विभागों को अपनी संख्यात्मक योजनाएँ मिलाने में मदद करता है / It helps departments align their numerical plans. Budget aligns plans of different departments. In exams, also write budget as a coordination tool.
Step 3
Exam Tip
बजट अलग-अलग विभागों की योजनाओं को मिलाता है। परीक्षा में budget को coordination tool भी लिखें।
Expenditure on long-term assets relates to capital budget. In exams, connect assets like machines and buildings with capital budgeting.
Step 2
Why this answer is correct
The correct answer is C. पूंजी बजट / Capital budget. Expenditure on long-term assets relates to capital budget. In exams, connect assets like machines and buildings with capital budgeting.
Step 3
Exam Tip
लंबी अवधि की संपत्ति पर खर्च capital budget से जुड़ा है। परीक्षा में machine और building जैसे assets को capital budgeting से जोड़ें।
D. खर्च और संसाधनों पर कमजोर नियंत्रण/Weak control over expenses and resources
Step 1
Concept
A budget is useful only when followed and reviewed. In exams, treat budget as an action-oriented plan.
Step 2
Why this answer is correct
The correct answer is D. खर्च और संसाधनों पर कमजोर नियंत्रण / Weak control over expenses and resources. A budget is useful only when followed and reviewed. In exams, treat budget as an action-oriented plan.
Step 3
Exam Tip
बजट तभी उपयोगी है जब उसका पालन और समीक्षा हो। परीक्षा में budget को action-oriented plan समझें।
A. जब गतिविधि स्तर बदल सकता हो/When activity level may change
Step 1
Concept
A flexible budget adjusts according to changing activity levels. In exams, connect changing output with flexible budget.
Step 2
Why this answer is correct
The correct answer is A. जब गतिविधि स्तर बदल सकता हो / When activity level may change. A flexible budget adjusts according to changing activity levels. In exams, connect changing output with flexible budget.
Step 3
Exam Tip
Flexible budget बदलते activity level के अनुसार समायोजित होता है। परीक्षा में changing output को flexible budget से जोड़ें।
A. यह गतिविधि स्तर बदलने पर कम उपयोगी हो सकता है/It may be less useful when activity level changes
Step 1
Concept
A fixed budget is based on one activity level. In exams, remember its limitation under changing conditions.
Step 2
Why this answer is correct
The correct answer is A. यह गतिविधि स्तर बदलने पर कम उपयोगी हो सकता है / It may be less useful when activity level changes. A fixed budget is based on one activity level. In exams, remember its limitation under changing conditions.
Step 3
Exam Tip
Fixed budget एक निश्चित activity level पर आधारित होता है। परीक्षा में changing conditions में इसकी सीमा याद रखें।
A purchase budget includes quantity and cost of material purchases. In exams, identify raw material purchase with purchase budget.
Step 2
Why this answer is correct
The correct answer is B. खरीद बजट / Purchase budget. A purchase budget includes quantity and cost of material purchases. In exams, identify raw material purchase with purchase budget.
Step 3
Exam Tip
purchase budget में सामग्री खरीद की मात्रा और लागत शामिल होती है। परीक्षा में raw material purchase को purchase budget पहचानें।
A. नीति व्यापक मार्गदर्शन देती है और बजट उसे संख्याओं में समर्थन दे सकता है/Policy gives broad guidance and budget may support it in numbers
Step 1
Concept
Policy gives direction while budget shows resource allocation. In exams, treat plan types as distinct but connected.
Step 2
Why this answer is correct
The correct answer is A. नीति व्यापक मार्गदर्शन देती है और बजट उसे संख्याओं में समर्थन दे सकता है / Policy gives broad guidance and budget may support it in numbers. Policy gives direction while budget shows resource allocation. In exams, treat plan types as distinct but connected.
Step 3
Exam Tip
नीति दिशा देती है जबकि बजट संसाधन आवंटन दिखाता है। परीक्षा में plan types को अलग लेकिन connected मानें।
A. कर्मचारी भ्रम और असफल performance evaluation/Employee confusion and poor performance evaluation
Step 1
Concept
An unrealistic budget can affect both motivation and evaluation. In exams, write that budgets should be realistic.
Step 2
Why this answer is correct
The correct answer is A. कर्मचारी भ्रम और असफल performance evaluation / Employee confusion and poor performance evaluation. An unrealistic budget can affect both motivation and evaluation. In exams, write that budgets should be realistic.
Step 3
Exam Tip
अवास्तविक बजट motivation और evaluation दोनों को प्रभावित कर सकता है। परीक्षा में budget को realistic रखना जरूरी लिखें।
A. क्योंकि वे अपने विभाग की वास्तविक जरूरतें बेहतर जानते हैं/Because they know their department's real needs better
Step 1
Concept
Participation makes the budget more practical. In exams, connect participative budgeting with acceptance.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि वे अपने विभाग की वास्तविक जरूरतें बेहतर जानते हैं / Because they know their department's real needs better. Participation makes the budget more practical. In exams, connect participative budgeting with acceptance.
Step 3
Exam Tip
भागीदारी से बजट अधिक व्यावहारिक बनता है। परीक्षा में participative budgeting को acceptance से जोड़ें।
A production budget can be prepared in number of units. In exams, do not restrict budget only to money terms.
Step 2
Why this answer is correct
The correct answer is A. उत्पादन बजट / Production budget. A production budget can be prepared in number of units. In exams, do not restrict budget only to money terms.
Step 3
Exam Tip
production budget इकाइयों की संख्या में बनाया जा सकता है। परीक्षा में budget को केवल money terms तक सीमित न करें।
A. पहले से short-term finance की व्यवस्था कर सकता है/Arrange short-term finance in advance
Step 1
Concept
Cash budget gives advance warning of shortage. In exams, treat cash budget as a liquidity planning tool.
Step 2
Why this answer is correct
The correct answer is A. पहले से short-term finance की व्यवस्था कर सकता है / Arrange short-term finance in advance. Cash budget gives advance warning of shortage. In exams, treat cash budget as a liquidity planning tool.
Step 3
Exam Tip
cash budget shortage की पहले से चेतावनी देता है। परीक्षा में cash budget को liquidity planning tool मानें।
A. बजट और वास्तविक परिणाम का अंतर/Difference between budgeted and actual result
Step 1
Concept
Variance is the difference between budgeted and actual figures. In exams, connect variance analysis with the control step.
Step 2
Why this answer is correct
The correct answer is A. बजट और वास्तविक परिणाम का अंतर / Difference between budgeted and actual result. Variance is the difference between budgeted and actual figures. In exams, connect variance analysis with the control step.
Step 3
Exam Tip
variance budgeted और actual figures के बीच difference है। परीक्षा में variance analysis को control step से जोड़ें।
A. अधिक stock या stock shortage/Excess stock or stock shortage
Step 1
Concept
Coordination between sales and production budgets is necessary. In exams, connect unmatched budgets with coordination problems.
Step 2
Why this answer is correct
The correct answer is A. अधिक stock या stock shortage / Excess stock or stock shortage. Coordination between sales and production budgets is necessary. In exams, connect unmatched budgets with coordination problems.
Step 3
Exam Tip
sales और production budgets का coordination जरूरी है। परीक्षा में unmatched budgets को coordination problem से जोड़ें।
A. बजट बनाना फिर वास्तविक परिणाम मापना फिर तुलना और सुधार/Prepare budget then measure actual result then compare and correct
Step 1
Concept
Budgetary control includes standard, actual comparison and corrective action. In exams, remember the steps of control process.
Step 2
Why this answer is correct
The correct answer is A. बजट बनाना फिर वास्तविक परिणाम मापना फिर तुलना और सुधार / Prepare budget then measure actual result then compare and correct. Budgetary control includes standard, actual comparison and corrective action. In exams, remember the steps of control process.
Step 3
Exam Tip
budgetary control में standard, actual comparison और corrective action शामिल होते हैं। परीक्षा में control process के steps याद रखें।
A. यह सीमित संसाधनों का पूर्व आवंटन करता है/It pre-allocates limited resources
Step 1
Concept
Budget allocates resources in a planned manner. In exams, treat resource allocation as a major benefit of budget.
Step 2
Why this answer is correct
The correct answer is A. यह सीमित संसाधनों का पूर्व आवंटन करता है / It pre-allocates limited resources. Budget allocates resources in a planned manner. In exams, treat resource allocation as a major benefit of budget.
Step 3
Exam Tip
budget resources को planned manner में allocate करता है। परीक्षा में resource allocation को budget का प्रमुख लाभ मानें।
A. हर गतिविधि को शून्य आधार से उचित ठहराना/Justifying every activity from a zero base
Step 1
Concept
In zero-based budgeting, every expense is justified afresh. In exams, remember it as different from copying the old budget.
Step 2
Why this answer is correct
The correct answer is A. हर गतिविधि को शून्य आधार से उचित ठहराना / Justifying every activity from a zero base. In zero-based budgeting, every expense is justified afresh. In exams, remember it as different from copying the old budget.
Step 3
Exam Tip
zero-based budgeting में हर खर्च को नए सिरे से justify किया जाता है। परीक्षा में इसे old budget copy करने से अलग याद रखें।
A. अनावश्यक खर्च जारी रह सकते हैं/Unnecessary expenses may continue
Step 1
Concept
An incremental approach may continue old waste. In exams, think of zero-based thinking in such cases.
Step 2
Why this answer is correct
The correct answer is A. अनावश्यक खर्च जारी रह सकते हैं / Unnecessary expenses may continue. An incremental approach may continue old waste. In exams, think of zero-based thinking in such cases.
Step 3
Exam Tip
incremental approach पुराने waste को जारी रख सकता है। परीक्षा में ऐसे case में zero-based thinking याद करें।
A training expense budget fixes expected cost. In exams, connect activity-specific expense with the related budget.
Step 2
Why this answer is correct
The correct answer is A. प्रशिक्षण व्यय बजट / Training expense budget. A training expense budget fixes expected cost. In exams, connect activity-specific expense with the related budget.
Step 3
Exam Tip
training expense budget expected cost तय करता है। परीक्षा में activity-specific खर्च को संबंधित budget से जोड़ें।
A. स्पष्ट लक्ष्य और यथार्थवादी अनुमान/Clear targets and realistic estimates
Step 1
Concept
A good budget should be clear and realistic. In exams, treat unrealistic assumptions as a reason for budget failure.
Step 2
Why this answer is correct
The correct answer is A. स्पष्ट लक्ष्य और यथार्थवादी अनुमान / Clear targets and realistic estimates. A good budget should be clear and realistic. In exams, treat unrealistic assumptions as a reason for budget failure.
Step 3
Exam Tip
अच्छा budget clear और realistic होना चाहिए। परीक्षा में unrealistic assumptions को budget failure का कारण मानें।
A. quality प्रभावित हो सकती है क्योंकि आवश्यक resources नहीं मिलेंगे/Quality may suffer because necessary resources will not be available
Step 1
Concept
A very low budget can pressurise both operations and quality. In exams, remember the limitation of under-budgeting.
Step 2
Why this answer is correct
The correct answer is A. quality प्रभावित हो सकती है क्योंकि आवश्यक resources नहीं मिलेंगे / Quality may suffer because necessary resources will not be available. A very low budget can pressurise both operations and quality. In exams, remember the limitation of under-budgeting.
Step 3
Exam Tip
बहुत कम budget operations और quality दोनों पर दबाव डाल सकता है। परीक्षा में under-budgeting की limitation याद रखें।
A. sales forecast के अनुसार production और purchase quantities तय करना/Fixing production and purchase quantities according to sales forecast
Step 1
Concept
Sales, production and purchase budgets are interlinked. In exams, connect budget with interdepartmental coordination.
Step 2
Why this answer is correct
The correct answer is A. sales forecast के अनुसार production और purchase quantities तय करना / Fixing production and purchase quantities according to sales forecast. Sales, production and purchase budgets are interlinked. In exams, connect budget with interdepartmental coordination.
Step 3
Exam Tip
sales, production और purchase budgets एक-दूसरे से जुड़े होते हैं। परीक्षा में budget को interdepartmental coordination से जोड़ें।
A. कारण देखकर sales efforts या price strategy की समीक्षा करना/Review causes and examine sales efforts or price strategy
Step 1
Concept
Lower sales require reason analysis and corrective action. In exams, do not treat variance as automatic failure.
Step 2
Why this answer is correct
The correct answer is A. कारण देखकर sales efforts या price strategy की समीक्षा करना / Review causes and examine sales efforts or price strategy. Lower sales require reason analysis and corrective action. In exams, do not treat variance as automatic failure.
Step 3
Exam Tip
कम sales पर reason analysis और corrective action जरूरी है। परीक्षा में variance को automatic failure न मानें।
A. गलत assumptions के कारण budget अव्यावहारिक हो सकता है/Wrong assumptions may make a budget impractical
Step 1
Concept
A budget is based on future estimates, so wrong assumptions create risk. In exams, connect assumptions with limitation.
Step 2
Why this answer is correct
The correct answer is A. गलत assumptions के कारण budget अव्यावहारिक हो सकता है / Wrong assumptions may make a budget impractical. A budget is based on future estimates, so wrong assumptions create risk. In exams, connect assumptions with limitation.
Step 3
Exam Tip
budget future estimates पर आधारित होने से गलत अनुमान का risk रहता है। परीक्षा में assumptions को limitation से जोड़ें।
A. क्योंकि budget किसी निश्चित अवधि के लिए expected figures बताता है/Because a budget states expected figures for a definite period
Step 1
Concept
A budget is always linked with a period. In exams, treat period as an essential element while preparing budget.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि budget किसी निश्चित अवधि के लिए expected figures बताता है / Because a budget states expected figures for a definite period. A budget is always linked with a period. In exams, treat period as an essential element while preparing budget.
Step 3
Exam Tip
budget हमेशा किसी period से जुड़ा होता है। परीक्षा में budget बनाते समय period को अनिवार्य element मानें।
A budgeted income statement shows profit from expected revenue and expenses. In exams, connect profit planning with budgeted statements.
Step 2
Why this answer is correct
The correct answer is A. बजटीय आय विवरण / Budgeted income statement. A budgeted income statement shows profit from expected revenue and expenses. In exams, connect profit planning with budgeted statements.
Step 3
Exam Tip
budgeted income statement expected revenue और expenses से profit दिखाता है। परीक्षा में profit planning को budgeted statement से जोड़ें।
A. जब targets challenging लेकिन achievable हों/When targets are challenging but achievable
Step 1
Concept
Achievable targets can increase effort. In exams, connect budget targets with motivation but avoid unrealistic targets.
Step 2
Why this answer is correct
The correct answer is A. जब targets challenging लेकिन achievable हों / When targets are challenging but achievable. Achievable targets can increase effort. In exams, connect budget targets with motivation but avoid unrealistic targets.
Step 3
Exam Tip
achievable targets effort बढ़ा सकते हैं। परीक्षा में budget target को motivation से जोड़ें लेकिन unrealistic target से बचें।
A. performance और priority देखकर revised approval पर निर्णय लेना/Decide on revised approval after reviewing performance and priority
Step 1
Concept
Review and approval are necessary in budget overruns. In exams, connect extra spending with proper approval.
Step 2
Why this answer is correct
The correct answer is A. performance और priority देखकर revised approval पर निर्णय लेना / Decide on revised approval after reviewing performance and priority. Review and approval are necessary in budget overruns. In exams, connect extra spending with proper approval.
Step 3
Exam Tip
budget overrun में समीक्षा और स्वीकृति जरूरी है। परीक्षा में अतिरिक्त खर्च को proper approval से जोड़ें।
A. प्रशासनिक व्यय बजट/Administrative expense budget
Step 1
Concept
An administrative expense budget estimates office-related expenses. In exams, connect salary and rent with administrative budget.
Step 2
Why this answer is correct
The correct answer is A. प्रशासनिक व्यय बजट / Administrative expense budget. An administrative expense budget estimates office-related expenses. In exams, connect salary and rent with administrative budget.
Step 3
Exam Tip
administrative expense budget office-related खर्चों का अनुमान देता है। परीक्षा में salary और rent को administrative budget से जोड़ें।
A. क्योंकि demand, prices और competition budget figures को प्रभावित कर सकते हैं/Because demand, prices and competition can affect budget figures
Step 1
Concept
Market conditions can change budget estimates. In exams, include environment in budget assumptions.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि demand, prices और competition budget figures को प्रभावित कर सकते हैं / Because demand, prices and competition can affect budget figures. Market conditions can change budget estimates. In exams, include environment in budget assumptions.
Step 3
Exam Tip
market conditions बजट के अनुमानों को बदल सकती हैं। परीक्षा में budget assumptions में environment को शामिल करें।
A. क्षमता का पूरा उपयोग नहीं होगा/Full capacity may not be utilised
Step 1
Concept
Very easy targets can hide underperformance. In exams, keep budget targets challenging but realistic.
Step 2
Why this answer is correct
The correct answer is A. क्षमता का पूरा उपयोग नहीं होगा / Full capacity may not be utilised. Very easy targets can hide underperformance. In exams, keep budget targets challenging but realistic.
Step 3
Exam Tip
बहुत आसान target underperformance को छिपा सकता है। परीक्षा में budget target को challenging but realistic रखें।
A. हर खर्च approved budget head के अंतर्गत record होगा/Every expense will be recorded under an approved budget head
Step 1
Concept
Recording under approved budget heads controls expenditure. In exams, connect documentation with budget discipline.
Step 2
Why this answer is correct
The correct answer is A. हर खर्च approved budget head के अंतर्गत record होगा / Every expense will be recorded under an approved budget head. Recording under approved budget heads controls expenditure. In exams, connect documentation with budget discipline.
Step 3
Exam Tip
approved budget head में record रखने से खर्च पर नियंत्रण रहता है। परीक्षा में documentation को budget discipline से जोड़ें।
A sales budget is linked with a departmental function. In exams, connect functional budget with a specific function.
Step 2
Why this answer is correct
The correct answer is A. बिक्री बजट / Sales budget. A sales budget is linked with a departmental function. In exams, connect functional budget with a specific function.
Step 3
Exam Tip
sales budget एक department function से जुड़ा budget है। परीक्षा में functional budget को specific function से जोड़ें।
A. fund shortage या cost variance हो सकता है/Fund shortage or cost variance may occur
Step 1
Concept
Underestimating cost can create funding problems in actual purchase. In exams, keep cost estimates realistic.
Step 2
Why this answer is correct
The correct answer is A. fund shortage या cost variance हो सकता है / Fund shortage or cost variance may occur. Underestimating cost can create funding problems in actual purchase. In exams, keep cost estimates realistic.
Step 3
Exam Tip
कम cost estimate actual purchase में funding problem ला सकता है। परीक्षा में cost estimates को realistic रखना जरूरी है।
A. अचानक raw material price में बड़ा बदलाव हो गया/There is a sudden major change in raw material price
Step 1
Concept
A change in material price can affect budget figures. In exams, think of budget revision when a major assumption changes.
Step 2
Why this answer is correct
The correct answer is A. अचानक raw material price में बड़ा बदलाव हो गया / There is a sudden major change in raw material price. A change in material price can affect budget figures. In exams, think of budget revision when a major assumption changes.
Step 3
Exam Tip
material price change budget figures को प्रभावित कर सकता है। परीक्षा में major assumption change पर budget revision सोचें।
A. पिछले trends से future estimates बेहतर बनाने के लिए/To improve future estimates using past trends
Step 1
Concept
Past data gives a base for estimates but should not be copied blindly. In exams, mention both historical data and current conditions.
Step 2
Why this answer is correct
The correct answer is A. पिछले trends से future estimates बेहतर बनाने के लिए / To improve future estimates using past trends. Past data gives a base for estimates but should not be copied blindly. In exams, mention both historical data and current conditions.
Step 3
Exam Tip
past data estimates को आधार देता है लेकिन blindly copy नहीं करना चाहिए। परीक्षा में historical data और current conditions दोनों लिखें।
Collection from debtors is a cash inflow, so it comes in cash budget. In exams, connect receipts with cash budget.
Step 2
Why this answer is correct
The correct answer is A. cash budget. Collection from debtors is a cash inflow, so it comes in cash budget. In exams, connect receipts with cash budget.
Step 3
Exam Tip
debtors collection cash inflow है इसलिए cash budget में आता है। परीक्षा में receipts को cash budget से जोड़ें।
A. विभागों को तय targets और खर्च सीमा दी जाती है/Departments are given fixed targets and spending limits
Step 1
Concept
Budget fixes responsibility and helps judge performance. In exams, also write budget as an accountability tool.
Step 2
Why this answer is correct
The correct answer is A. विभागों को तय targets और खर्च सीमा दी जाती है / Departments are given fixed targets and spending limits. Budget fixes responsibility and helps judge performance. In exams, also write budget as an accountability tool.
Step 3
Exam Tip
budget जिम्मेदारी तय करता है और performance judge करने में मदद करता है। परीक्षा में budget को accountability tool भी लिखें।
A. जब पहले expected खर्च तय हो और बाद में actual खर्च से तुलना हो/When expected expense is fixed first and later compared with actual expense
Step 1
Concept
Budget first gives a planning standard and later helps in control comparison. In exams, remember the dual role of budget.
Step 2
Why this answer is correct
The correct answer is A. जब पहले expected खर्च तय हो और बाद में actual खर्च से तुलना हो / When expected expense is fixed first and later compared with actual expense. Budget first gives a planning standard and later helps in control comparison. In exams, remember the dual role of budget.
Step 3
Exam Tip
budget पहले planning standard देता है और बाद में control comparison में मदद करता है। परीक्षा में budget की dual role याद रखें।
Number of calls and cost per call are both numerical estimates, so this is a budget. In exams, connect combined quantity and cost estimates with budget.
Step 2
Why this answer is correct
The correct answer is A. सेवा बजट / Service budget. Number of calls and cost per call are both numerical estimates, so this is a budget. In exams, connect combined quantity and cost estimates with budget.
Step 3
Exam Tip
calls की संख्या और cost per call दोनों numerical estimates हैं इसलिए यह budget है। परीक्षा में quantity और cost के संयुक्त अनुमान को budget से जोड़ें।
