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

2. 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 difference between the actual rate of efficiency and the standard rate of efficiency for direct labour
D) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced

3. Which one of the following is an advantage of placing the management accounting function within a centralized finance department?

A) Costs are reduced
B) Communications are improved between the managers and the management accountant
C) The management accounting function is an integral part of the business
D) The management accountant obtains better knowledge of specific parts of the business

4. A company operates a full cost system of pricing. Production overheads are absorbed using a pre-determined absorption rate of £3.50 per machine hour. The direct production cost of product A is £15 per unit and it utilises 6 machine hours per unit. The mark-up for non-production costs is 10% of total production cost. The company wants to make a 25% return on sales revenue for all products.
The required selling price for Product A, to two decimal places, is:

5. Which of the following statements regarding variances is valid?

A) Improved maintenance of production machinery could explain an adverse material usage variance.
B) An adverse labour rate variance could explain a favourable labour efficiency variance.
C) Using higher quality material than standard could explain an adverse labour efficiency variance.
D) Poor supervision could explain a favourable labour rate variance.

Solutions: