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CIMA Fundamentals of management accounting Sample Questions:

1. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 32,000
B) 9,000
C) 8,000
D) 36,000

2. AB Ltd. is currently preparing its material usage budget for product 'Pep' for the forthcoming year. There will be 10,000 units of product 'Pep' produced during the forthcoming year. Each unit of 'Pep' requires 5 kgs of material 'X'.
Opening inventory of material 'X' is estimated to be 15,000 kgs and the company wishes to increase this level of inventory to 17,500 kgs by the end of next year.
The material usage budget for the forthcoming year is

3. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget volume variance was:

4. The direct labour efficiency variance is:

A) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
B) The difference between the actual wages paid and what should have been paid for the hours worked
C) The difference between the actual rate of efficiency and the standard rate of efficiency for direct labour
D) The difference between actual wages paid and the standard labour cost for the output produced

5. A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A) $5,000 x 3.605
B) $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
C) $5,000 + ($5,000 x 3.037)
D) $5,000 + ($5,000 x 3.605)
E) $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4

Solutions: