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CIMA Fundamentals of management accounting Sample Questions:

1. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) Royalties paid on per unit basis are an example of an indirect expense.
B) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
C) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
D) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.

2. Which THREE of the following costs would normally be classified as semi-variable?

A) Telephone costs
B) Salary of a sales executive paid a basic salary and a bonus based on sales level
C) Wages of a waitress paid a fixed rate per hour
D) Cost of renting a photocopier which is a fixed rental fee plus a charge per copy made
E) Advertising costs
F) Royalties paid per unit produced

3. Which THREE of the following statements could explain why a favourable material usage variance has arisen?

A) Increased quality control standards
B) Pilferage
C) Improved production methods
D) Purchase of higher quality materials
E) Improved staff training of production staff
F) Increased efficiency in the purchasing department

4. Which of the following is not an advantage of IRR?

A) It considers all cashflows
B) It is a suitable measure for choosing between projects of different sizes
C) It takes into account the time value of money
D) There is no need to know the exact cost of capital

5. A company's cash budgetary plans show that there will be surplus cash for three months of the forthcoming year.
Which THREE of the following would be appropriate management actions in this situation?

A) Pay suppliers early to obtain prompt payment discounts
B) Reduce the finished goods inventory to save storage costs
C) Repay a long-term loan to reduce interest costs
D) Purchase new non-current assets to increase efficiency
E) Offer a longer credit period to new customers to boost sales
F) Invest in a short-term deposit account

Solutions: