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CIMA Fundamentals of management accounting Sample Questions:

1. Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases

A) (c), (a), (b), (d)
B) (c), (a), (d), (b)
C) (a), (c), (b), (d)
D) (a), (c), (d), (b)

2. An increase in the variable cost per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:

A) Move to the right
B) Double
C) Stay where it is
D) Move to the left

3. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours.
Actual labour hours were 10% below budget for the period and overheads incurred were 10% above budget for the period. This would result in:

A) An over-absorption of overheads for the period
B) An under-absorption of overheads for the period
C) Impossible to tell from the information available
D) Neither an over- or under-absorption of overheads for the period

4. The standard labour hours for all products manufactured by a company include an allowance for idle time. Idle time is budgeted to be 5% of total hours worked. Each unit of product G requires an input of 9.5 active labour hours. The labour rate is $12 per hour.
The standard labour cost shown on the standard cost card for one unit of product G will be

A) $119.70
B) $114.00
C) $120.00
D) $10.00

5. Refer to the exhibit.

ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:
The magazine is currently sold at $2.00 per copy.
The margin of safety is

Solutions: