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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

The following budgetary information is available for a department in a manufacturing company:
The production overhead absorption rate percentage, when the percentage on prime cost is used, is:

2. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period
2, 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
B) The raw material inventory at the end of period 2 should be valued at $20 per litre.
C) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
D) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E) An adverse material price variance should be recorded in the statement of profit or loss for period 2.

3. The managing director of a small expanding company has a limited understanding of accounting and has asked you to explain the role of the management accountant in value creation.
Which ONE of the following is NOT a primary role of the management accountant?

A) Provision of routine performance information to junior managers
B) Provision of statutory financial information to the tax authorities
C) Design and implementation of management information systems
D) Provision of strategic planning information to senior managers

4. Prime cost is:

A) The material cost of the product
B) All costs incurred in making a product
C) Total product cost minus overheads
D) The cost of operating a cost centre

5. C Ltd produces a chemical in a single process. Information for this process last month is as follows:
(a) Opening work in progress - 10000 kg valued at £10000 for direct material and £7500 for conversion costs.
(b) Materials input - 25000 kg at £1.10 per kg.
(c) Conversion costs - £17000
(d) Output during the month - 23000 kg.
(e) There were 7500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(f) Normal loss for the month was 10% of input and all losses have a scrap value of 80p per kg.
What was the average cost per kg of finished output during the month?

A) £1.90
B) £1.99
C) £1.10
D) £1.78

Solutions: