15.6 Which of the following is not one of the main purposes of a budget?

A. To ensure a business carries out planning

B. To enable a comparison between the actual and budgeted results to be made

C. To inform shareholders of progress against internal targets

D. To motivate managers responsible for achieving targets

15.2.6 Which of the following is not an example of budget bias?

A.A manager overestimates costs when setting the budget, to guard against overspending during the period.

B. A manager's advertising budget is disproportionately large in comparison with the budgeted revenue to be generated.

C. A manager underestimates revenues when setting the budget to ensure that the budget target can be easily exceeded.

D. A manager overestimates revenues when setting the budget in order to make a favourable impression on senior managers.