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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

Which is the correct journal entry required to record a favourable material usage variance in an integrated accounting system?
The correct journal entry required to record a favourable material usage variance in an integrated accounting system is:

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

2. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the selling price changed to $22 per unit, the breakeven point would become lower.
B) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
C) If the sales volume changed to 220,000 units, the breakeven point would not change.
D) If the fixed cost changed to $445,000, the breakeven point would not change.
E) If the variable cost changed to $16 per unit, the breakeven point would become lower.

3. Feedforward control systems differ from feedback systems in that they _____________________.

A) Analyse the adverse variance before implementing a solution.
B) Acknowledge adverse variances will occur and does nothing to prevent them.
C) Predict issues before they arise and attempt to prevent them.

4. A company employs 28 production workers for 40 hours per week. The workers are paid $6 per hour during normal time and an overtime premium of 20%. It is anticipated that the employees will work at 95% efficiency.
Budgeted production for next week is 608 units and each unit requires 2 direct labour hours.
What is the direct labour cost budget for the week?

A) $7,872
B) $6,973
C) $7,680
D) $7,411

5. Variable costs can best be described as:

A) Uncontrollable costs
B) Costs that are not affected by changes in the level of activity
C) Costs that fluctuate widely
D) Costs that vary with a measure of activity

Solutions: