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CIMA Fundamentals of management accounting Sample Questions:

1. Each unit of product GM requires 4 labour hours to be produced. 25% of the units will be completed during overtime hours.
Sales of 24,000 units are planned and finished goods inventory is budgeted to rise by 2,000 units.
If the wage rate is £6 per hour and the overtime premium is 50%, what is the budgeted labour cost?

2. Which one of the following is an advantage of placing the management accounting function within a centralized finance department?

A) The management accountant obtains better knowledge of specific parts of the business
B) The management accounting function is an integral part of the business
C) Costs are reduced
D) Communications are improved between the managers and the management accountant

3. The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV decrease; payback period decrease
B) NPV decrease; payback period stay the same
C) NPV increase; payback period increase
D) NPV decrease; payback period increase

4. Refer to the exhibit.

Which ONE of the following can be represented by this graph?

A) A fixed cost - where the vertical axis is cost per unit
B) A semi-variable cost - where the vertical axis is total cost incurred
C) A variable cost - where the vertical axis is total cost incurred
D) A variable cost - where the vertical axis is cost per unit

5. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A) 6.22
B) 8.50
C) 6.38
D) 6.50

Solutions: