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CIMA Fundamentals of management accounting Sample Questions:

1. Johnson & Smith is a huge corporation with many different departments covering hundreds of activities. They had switched to this new budgeting technique as it seemed as though it would help them allocate their limited funds better.
It was successful to some extent as each manager was required to look at every cost his department accrued.
They would then be responsible for coming up with new ways of performing these activities.
It became obvious that certain managers were unable to handle these paperwork intensive demands and so the company will be reverting back to a system that focuses primarily on cost drivers next year.
What budgeting technique will they be using next year?

A) Zero Based Budgeting
B) Activity Based Budgeting
C) Incremental Budgeting

2. In the process account, the accounting treatment of the value of the abnormal loss is:

A) Credit Process account Debit Abnormal Loss account
B) Debit Process account Credit Normal Loss account
C) Debit Process account Credit Abnormal Loss account
D) Credit Process account Debit Normal Loss account

3. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable production overhead expenditure variance in September?

A) $200 favourable
B) $650 favourable
C) $200 adverse
D) $650 adverse

4. The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV increase; payback period increase
B) NPV decrease; payback period stay the same
C) NPV decrease; payback period decrease
D) NPV decrease; payback period increase

5. Which of the following items would not be found in a cash budget?

A) Purchases of non-current assets
B) Depreciation
C) Receipts from customers
D) Payments to suppliers

Solutions: