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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company budgeted to provide 700 units of service last period for a budgeted variable overhead cost of
$29,400. During the period a total of 790 units of service were provided and the variable overhead cost incurred was $29,660.
For effective control of variable overhead cost which two figures should be compared in the budgetary control statement?

A) Row A
B) Row D
C) Row C
D) Row B

2. There are four global principles for management accounting which are intended to support organisations in setting a standard and improving their management accounting systems.
Which one of the following helps management determine whether a certain decision will potentially generate, preserve, or destroy value within the business?

A) Communication
B) Impact
C) Information
D) Trust

3. Which THREE of the following costs would normally be classified as semi-variable?

A) Salary of a sales executive paid a basic salary and a bonus based on sales level
B) Telephone costs
C) Cost of renting a photocopier which is a fixed rental fee plus a charge per copy made
D) Royalties paid per unit produced
E) Advertising costs
F) Wages of a waitress paid a fixed rate per hour

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

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

5. Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.
Which FOUR combinations could possibly have resulted in this situation?

A) Combination G
B) Combination H
C) Combination C
D) Combination B
E) Combination D
F) Combination F
G) Combination A
H) Combination E

Solutions: