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CIMA Fundamentals of management accounting Sample Questions:

1. 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) Communications are improved between the managers and the management accountant
C) Costs are reduced
D) The management accounting function is an integral part of the business

2. Refer to the exhibit.

Which type of cost do the following figures represent?

A) Semi-variable
B) Curvi-linear
C) Fixed
D) Variable

3. In an integrated accounting system, the accounting entries for over absorption of production overheads would be.

A) Debit: Production overhead control accountCredit: Income statement
B) Debit: Finished Goods control accountCredit: Income statement
C) Debit: Income statementCredit: Work in progress control account
D) Debit: Finished goods control accountCredit: Production overhead control account

4. A company achieves a profit/volume ratio of 25%. Sales for the month of July were £127,280 and fixed costs were £24,872.
What was the profit for the month?

A) £6,948
B) £25,602
C) £6,218
D) £38,038

5. The direct labour efficiency variance is:

A) The difference between actual wages paid and the standard labour cost for the output produced
B) The difference between the actual wages paid and what should have been paid for the hours worked
C) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
D) The difference between the actual rate of efficiency and the standard rate of efficiency for direct labour

Solutions: