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CIMA Fundamentals of management accounting Sample Questions:

1. A company achieves a profit/volume ratio of 25%. Sales for the month of July were £127,280 and fixed costs were £24,872.
What was the profit for the month?

A) £38,038
B) £6,218
C) £6,948
D) £25,602

2. 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 overhead efficiency variance in September?

A) $450 adverse
B) $650 favorable
C) $450 favorable
D) $650 adverse

3. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Only an organisation's shareholders and employees can be considered to be its stakeholders.
B) Stakeholders must be external to the organisation.
C) Only an organisation's shareholders can be considered to be its stakeholders.
D) Anyone with an interest in an organisation can be considered to be one of its stakeholders.

4. 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 cannot be applied in a public sector or not for profit organization
C) It is only appropriate in manufacturing environments
D) It is appropriate where homogeneous products are manufactured
E) Costs are traced to separately identifiable cost units
F) It is a specific order costing system

5. Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

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

Solutions: