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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company has established that a particular cost item is semi-variable. Past records of costs at different levels of activity are as follows:
The fixed cost element for the cost item is:

2. Normal loss which has a scrap value in a process should be valued at:

A) A full share of the process costs on the same basis as good production
B) Nil value
C) Scrap value only
D) A full share of the process cost minus the scrap value of the normal loss

3. Which of the following is not an advantage of IRR?

A) It takes into account the time value of money
B) It considers all cashflows
C) It is a suitable measure for choosing between projects of different sizes
D) There is no need to know the exact cost of capital

4. Refer to the exhibit.

Each unit of product 'Smitten' uses 5 kgs of material 'Z'.
The budgeted details for March are as follows:
It is anticipated that sales of product 'Smitten' in March will be 20000 units.
The amount of material 'Z' that needs to be purchased in March is:

5. Refer to the Exhibit.

The following details have been extracted from the receivables collection records of SBC:
The amount budgeted to be received in September from credit sales is, to the nearest £000:

Solutions: