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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The wages analysis for the welding department of a manufacturing company is given below:
What is the direct labor cost for the welding department?

A) $36,890
B) $30,250
C) $40,550
D) $38,490

2. A manufacturing company uses an absorption based costing system. At the start of the period they planned to make 30,000 units at a selling price of £900 per unit Fixed overheads were expected to be £900,000. The variable cost per unit is £300.
At the end of the period actual overheads were £858,000, and 33,000 units were produced, of which 32,000 were sold.
Which of the following statements are TRUE? Select ALL that apply.

A) Overheads were over-absorbed by £132,000.
B) The Gross Profit was £18,240,000.
F, The Gross Profit was £19,200,000.
C) The fixed overhead absorption rate is £30 per unit.
D) The Net Profit was £18,342,000.
E) Overheads were under-absorbed by £2,000.
F) The Net Profit was £18,372,000.
G) The fixed overhead absorption rate is £26.00 per unit.

3. Why is it important to have a professional body such as CIMA in management accounting?

A) Ensures certain standards are set and maintained
B) Regulates the amount accountants in circulation
C) To increase the employability of accountants
D) Helps make sure certain standards are set and maintained
E) To punish those who breach standards

4. Refer to the exhibit.

A company has the following budgeted sales for the next 6 month period:
Cash sales are 20% of the total and receive a cash discount of 5%. The remaining 80% of sales are on credit.
60% of credit customers pay within one month, the remaining 40% pay within two months.
The cash receipts for the month of July will be:

A) $91,200
B) $109,200
C) $110,000
D) $90,400

5. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the selling price changed to $22 per unit, the breakeven point would become lower.
B) If the variable cost changed to $16 per unit, the breakeven point would become lower.
C) If the fixed cost changed to $445,000, the breakeven point would not change.
D) If the sales volume changed to 220,000 units, the breakeven point would not change.
E) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

Solutions: