CIMAPRA19-F01-1 Exam - Topic 3 Question 86 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 86
Topic #: 3

[All CIMAPRA19-F01-1 Questions]

Which THREE of the following would be included in a cash budget?

AInterest payments

BDepreciation on machinery

CSalaries paid to staff

DImpairment of goodwill

EProfit on disposal of motor vehicle

FDividends received from associate

Show Suggested Answer

Suggested Answer: A

by Arlen at May 02, 2024, 04:35 PM

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Tesha

3 months ago

Not sure about impairment of goodwill being in there... sounds off.

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Kate

3 months ago

Yup, interest and salaries are definitely part of it!

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Madalyn

3 months ago

Wait, dividends from associates? Isn't that more of an investment return?

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Carin

4 months ago

Totally agree, depreciation isn't included since it's a non-cash expense.

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Tamie

4 months ago

A cash budget includes actual cash flows, so interest payments and salaries are in.

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Dick

4 months ago

I believe impairment of goodwill is also a non-cash item, so it wouldn't be in the cash budget.

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Rosio

4 months ago

I feel like dividends received might be included, but I can't recall if they are considered cash inflows in this context.

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Denae

4 months ago

I remember practicing a similar question, and I think depreciation shouldn't be included since it's a non-cash expense.

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Sherrell

5 months ago

I think interest payments and salaries definitely go in a cash budget, but I'm not sure about the third one.

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Rickie

5 months ago

Dividends received would also be a cash inflow, so that's one to consider. But profit on disposal is more of an income statement item.

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Lina

5 months ago

I'm pretty confident on this one. The cash budget should include cash inflows like sales, and cash outflows like interest, salaries, and capital expenditures.

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Carey

5 months ago

I'm a bit unsure about depreciation and impairment - are those cash-based items or just accounting adjustments?

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Hoa

5 months ago

Okay, let's see. Interest payments, salaries, and cash receipts from sales would all be included, right?

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Xenia

5 months ago

Hmm, this one seems tricky. I'll need to think carefully about the key components of a cash budget.

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Rolland

5 months ago

Hmm, this looks like a tricky one. I'll need to carefully read through the code and think it through step-by-step.

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Garry

5 months ago

I remember we talked about using automatic scaling for endpoints in class, it might help manage the increased load effectively.

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Britt

5 months ago

I'm a bit confused on the difference between BigQuery and Bigtable. I'll need to review the details of each option before deciding.

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Na

5 months ago

I remember that interest would usually be accounted for as an expense, but $50 seems too high given the loan amount.

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Daniel

5 months ago

I'm not sure about this one. The wording is a bit tricky, and I want to make sure I understand the full context before selecting an answer.

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Melissia

10 months ago

I'm going to go with A, C, and E. Gotta make sure I get this right or my boss is going to have my head!

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Jerilyn

8 months ago

Make sure to double check your cash budget to be safe.

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Eric

8 months ago

Don't worry, you got it right. Your boss will be happy!

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Rashad

8 months ago

A, C, and E are correct. Good job!

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Mertie

10 months ago

This is a piece of cake! The answer is C, E, and F. Duh, everyone knows you can't pay for things with depreciation or impairment.

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Francisca

8 months ago

Interest payments are also not included in a cash budget, as they are a financing activity.

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Shakira

9 months ago

Depreciation on machinery and impairment of goodwill are non-cash expenses, so they wouldn't be included.

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Kristel

9 months ago

I think you're right, salaries paid to staff, profit on disposal of motor vehicle, and dividends received from associate are the ones included in a cash budget.

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