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CIMA Fundamentals of management accounting Sample Questions:

1. A company's cash budgetary plans show that there will be surplus cash for three months of the forthcoming year.
Which THREE of the following would be appropriate management actions in this situation?

A) Invest in a short-term deposit account
B) Offer a longer credit period to new customers to boost sales
C) Pay suppliers early to obtain prompt payment discounts
D) Repay a long-term loan to reduce interest costs
E) Purchase new non-current assets to increase efficiency
F) Reduce the finished goods inventory to save storage costs

2. In process costing, the term equivalent units refers to :

A) Units of the same size and weight
B) The conversion of partly completed units into an equivalent number of completed units
C) The valuation of products on a weight or volume of output basis
D) The number of units produced in an equivalent time period of the previous month

3. A company operates a full cost system of pricing. Production overheads are absorbed using a pre-determined absorption rate of £3.50 per machine hour. The direct production cost of product A is £15 per unit and it utilises 6 machine hours per unit. The mark-up for non-production costs is 10% of total production cost. The company wants to make a 25% return on sales revenue for all products.
The required selling price for Product A, to two decimal places, is:

4. The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A) A favourable labour rate variance.
B) A favourable sales volume contribution variance.
C) An adverse sales price variance.
D) An adverse material price variance.
E) An adverse labour efficiency variance.

5. Refer to the exhibit.

In this profit/volume graph, which distance indicates the contribution earned at level of activity L?

A) Distance d
B) Distance c
C) Distance a
D) Distance b

Solutions: