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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. Which of the following represents a significant deficiency m the design of controls?

A) Inadequate controls over access to computer systems, data and files
B) Evidence of misrepresentation by accounting personnel
C) Management overrides of the accounting for transactions
D) Failure to follow up and correct previously identified internal control deficiencies

2. The following information pertains to Wang Corporation which uses standard costing for its materials.
The following information pertains to Wang Corporation which uses standard costing for its materials.

What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?

A) $4,000
B) $6,000
C) $5,000
D) $5,600

3. A company has developed a core competency in data mining. Which one of the following best describes this core competency?

A) Expertise in extracting data from large volumes of unstructured text using query tools
B) Ability to develop recommendations for action based on the analysts of large data sets
C) SQL mastery for structuring data as a oasis for applying data analytics
D) Ability to derive valid information from large databases using statistical techniques

4. Sullivan Company's static Budget for the past year is shown below.

Sullivan actually sow 11.000.000 units throughout the year which was a quantity within its relevant range. The flexible budget net income that should be used to compare to actual results is

A) $7,500,000.00
B) $4,200,000.00
C) $6,580,000.00
D) $11,500,000.00

5. A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is

A) 475
B) 450
C) 500
D) 400

Solutions: