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CIMA Fundamentals of management accounting Sample Questions:

1. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Return on capital employed
B) Gross margin
C) Sales price variance
D) Contribution per unit

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

3. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1,000 units. The details of the costs are shown below:
The total budget variance was:

A) £2,000 adverse
B) £3,000 adverse
C) £19,750 favourable
D) £5,000 adverse

4. Refer to the exhibit.

DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off

A) Factor (a) only
B) Factors (b), (c) and (d) only
C) Factors (a) and (b) only
D) Factors (a), (b), (c) and (d)

5. A feature of a normal curve is that it is asymptotic, meaning that _______.

A) the mean divides the curve exactly in half.
B) the area under the curve = 1.
C) it extends into infinity.

Solutions: