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CIMA Fundamentals of management accounting Sample Questions:

1. Eton Ltd. operates a manufacturing process that produces product A.
Information for this process last month is as follows:
(a) Opening work in progress - 2,500 kg valued at £2,000 for direct material and £1,500 for labour and overheads.
(b) Materials input - 25,000 kg at £2.10 per kg.
(c) Labour - £10,000
(d) Overheads - £5,000
(e) Output during the month - 20,000 kg
(f) There were 7,500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(g) Normal loss for the month was 3% of input and all losses have a scrap value of £1 per kg.
What was the value of closing work in progress at the end of the month (to the nearest £)?

2. Why is it important to have a professional body such as CIMA in management accounting?

A) To increase the employability of accountants
B) Regulates the amount accountants in circulation
C) To punish those who breach standards
D) Helps make sure certain standards are set and maintained
E) Ensures certain standards are set and maintained

3. Fixed costs can best be described as:

A) Costs which never change
B) Costs which remain constant, within a relevant range, when activity levels change
C) Costs which are difficult to budget accurately
D) Costs which are uncontrollable

4. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $9
B) $8
C) $7
D) $6

5. 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 expenditure variance was:

A) £3,000 adverse
B) £5,000 adverse
C) £1,000 favourable
D) £5,000 favourable

Solutions: