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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

The following budgetary information is available for a department in a manufacturing company:
The production overhead absorption rate percentage, when the percentage on prime cost is used, is:

2. The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A) The probability of the total return being a loss is 0.10.
B) The expected value of the total return is $40,000 gain.
C) The probability of making a total return of exactly $5,000 gain is 0.02.
D) The probability of the total return being a gain is less than 1.00.
E) The expected value of the total return is $41,500 gain.

3. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of profit or loss.
B) Finished goods inventory budget.
C) Cash flow budget.
D) Budgeted statement of financial position.
E) Sales budget.
F) Administration overhead budget.

4. Refer to the exhibit.

A company is considering purchasing a machine that will have a useful life of three years after which time it will be sold. Relevant cash flows relating to the purchase and operation of the machine are as follows.
The annual cost of capital is 14%.
The net present value of the investment in the machine is, to the nearest whole $:

5. Refer to the exhibit.

The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150 adverse.
The actual direct labour hours in the month was:

A) 1,012.5 hours
B) 1,312.5 hours
C) 1,200 hours
D) 1,125 hours

Solutions: