What this practice covers
These questions are drawn from past CIE 9706 Accounting papers and filtered to budgetary control. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
Start practising practice questions →
What examiners see students get wrong here
These are the errors that cost marks on budgetary control, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Comparing actual results with the original budget when output differed.
- Flexing the fixed costs.
- Labelling a cost above budget as favourable because the number rose.
- Giving a cause that does not fit the direction of the variance.
- Treating each variance in isolation when two of them clearly share a cause.
- Recommending that every variance be investigated.
- Answering a behavioural question with more arithmetic.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Budgetary control revision notes.