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CIMA Fundamentals of management accounting Sample Questions:

1. Which THREE of the following are characteristics of job costing?

A) A separate work in progress account is maintained for each cost unit
B) It is appropriate where homogeneous products are manufactured
C) It is a specific order costing system
D) It cannot be applied in a public sector or not for profit organization
E) It is only appropriate in manufacturing environments
F) Costs are traced to separately identifiable cost units

2. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $462 favourable.
B) $462 adverse.
C) $2,202 favourable.
D) $2,202 adverse.

3. A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A) $5,000 x 3.605
B) $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
C) $5,000 + ($5,000 x 3.037)
D) $5,000 + ($5,000 x 3.605)
E) $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5

4. Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)

A) Market share
B) Return on investment
C) Government regulations
D) Profitability ratios
E) Competitor reaction
F) Employee morale

5. 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:

Solutions: