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Updated: Sep 03, 2025
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CIMA Fundamentals of management accounting Sample Questions:
1. Which THREE of the following are characteristics of job costing?
A) Costs are traced to separately identifiable cost units
B) A separate work in progress account is maintained for each cost unit
C) It is only appropriate in manufacturing environments
D) It is a specific order costing system
E) It cannot be applied in a public sector or not for profit organization
F) It is appropriate where homogeneous products are manufactured
2. The accounting treatment for overheads over absorbed is to:
A) Debit the income statement for the period
B) Decrease the cost per unit for the period
C) Credit the income statement for the period
D) Increase the cost per unit for the period
3. LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
The value of closing work in progress at the end of the month is closest to:
A) £8,945
B) £6,250
C) £6,195
D) £5,915
4. When compiling profit statement using a marginal costing system we must calculate the contribution. Once we have the contribution, we must deduct a specific amount to calculate the profit. Which of these values should we NOT deduct? (Select ALL that apply.)
A) Selling price
B) Fixed costs
C) Cost of goods sold
5. A company operates a flexible budget system. A budget for direct material cost is set at £12500 for 2500 kgs of material.
It is budgeted that all materials will be obtained at a 5% discount when total production is in excess of 2700 kgs.
What variance is reported if actual material usage is 3000 kgs and the actual cost is £13500?
A) £1000 adverse
B) £1250 favourable
C) £1500 favourable
D) £750 favourable
Solutions:
| Question # 1 Answer: A,B,D | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: A,C | Question # 5 Answer: D |
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