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CIMA Fundamentals of management accounting Sample Questions:

1. A company's output level increases but remains within the relevant range. Which ONE of the following statements is incorrect?

A) Total fixed costs will remain the same
B) Total variable costs will increase
C) Fixed costs per unit will decrease
D) Variable costs per unit will decrease

2. A project is about to be launched. Two of the three possible outcomes and their associated probabilities are as follows:

The remaining possible outcome is a $70,000 gain.
What is the correct calculation of the expected value of the project?

A) ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)
B) ($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)
C) ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)
D) ($30,000 + $70,000 - $25,000) / 3

3. A company uses an integrated accounting system.
The accounting entries for an issue of indirect materials to production would be:

A) Debit: Production overhead control accountCredit: Raw material control account
B) Debit: Finished goods control account Credit: Raw material control account
C) Debit: Raw material control account Credit: Work in progress control account
D) Debit: Work in progress control account Credit: Raw material control account

4. Refer to the exhibit.

Which is the correct journal entry required to record an adverse labour rate variance in an integrated accounting system?
The correct journal entry required to record an adverse labour rate variance in an integrated accounting system is:

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

5. CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.
In a month when actual sales were $358,400, CVP's margin of safety in units was

Solutions: