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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The management accountant has completed the appraisal of a project which is forecast to generate the following cash flows.
It has now been discovered that the cash inflow in year 3 has been overestimated.
What will be the effect on the calculated net present value (NPV) and the payback period?

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

2. The following costs are incurred by a company which owns a five star hotel. Which THREE of the items would normally be classified as variable costs?

A) Beverages
B) Food
C) Advertising
D) Depreciation on gym equipment
E) Restaurant Manager's salary
F) Outside laundry service

3. It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 50,000 and 40,000 units respectively.
The budgeted production for November will be

4. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
What is the value of the finished goods?

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

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

Solutions: