Which of the following is/are primary sources of data?
(i) Historical records of transport costs to be used to prepare forecasts for budgetary planning
(ii) The Annual Abstract of Statistics, published by the Office for National Statistics in the United Kingdom
(iii) Data collected by a bank in a telephone survey to monitor the effectiveness of the bank's customer services
Data collected by survey for a particular project are a primary data source. Historical records of transport costs were not collected specifically for the preparation of forecasts, therefore these are secondary data. The Annual Abstract of Statistics is a source of secondary external data.
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Which of the following statements about management accounting information is/are true?
(i) They must be stated in purely monetary terms.
(ii) Limited companies must, by law, prepare management accounts.
(iii) They serve as a future planning tool and are not used as an historical record.
Which of the following statements is/are correct?
(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.
(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.
(iii) Information is data that has been processed into a form meaningful to the recipient.
Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate
Monthly variance reports are an example of which one of the following types of management information?
Which of the following statements is/are correct?
(i) Information for decision-making should incorporate uncertainty in some way
(ii) The data used to prepare financial accounts and management accounts are the
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