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CIMA Fundamentals of management accounting Sample Questions:

1. In order to provide information that is suitable for control purposes, the budget must be:

A) Ideal
B) Fixed
C) Computer generated
D) Flexed

2. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Statutory requirement
B) Governed by rules and regulations
C) Internally focused
D) Provide information to managers
E) Provide information needed by shareholders

3. During the first financial period of this year a company posted profit of £340,000. However, their overheads were over absorbed by £20,000 in this period. As a result they tried to update their absorption rate for the current period and as such they ended up under absorbing their overheads by £12,000.
They have also reported a sales volume increase of 550 when comparing this period to last.
You have been given the following information on unit cost/prices:
Selling price = £95 per unit
Variable production cost per unit = £15
Variable selling cost per unit = £18
Fixed overhead per unit = £8
They have asked you to reconcile their profit between periods.
Based on the information you have been given, what is their profit for the current period?

A) £349,700
B) £357,700
C) £337,700
D) £369,700

4. The company Andrew works for currently uses traditional absorption costing. He needs to convince his manager that the company should be using activity based costing instead.
Andrew has compiled this list of advantages:
(1)ABC will allow us to make better pricing decisions
(2)ABC will give us tighter control over costs as we will be able to pinpoint inefficiencies (3)ABC will help improve our product mix by highlighting the best combination of materials (4)ABC is suitable for our business as we only produce one product Which statement or statements are INCORRECT?

A) (1) and (2)
B) (3) and (4)
C) (1) and (4)
D) (2) and (3)
E) (1) and (3)
F) (2) and (4)

5. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:

A) £3,000 adverse
B) £5,000 favourable
C) £5,000 adverse
D) £1,000 favourable

Solutions: