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CIMA Fundamentals of management accounting Sample Questions:

1. In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect production workers would be:

A) Debit: Work in progress control accountCredit: Bank account
B) Debit: Bank accountCredit: Wages control account
C) Debit: Production overhead control accountCredit: Bank account
D) Debit: Wages control accountCredit: Bank account

2. Refer to the exhibit.

In this profit/volume graph, which distance indicates the contribution earned at level of activity L?

A) Distance b
B) Distance c
C) Distance d
D) Distance a

3. Which of the following are not advantages of Absorption costing? (Select ALL that apply.)

A) The key benefit of absorption costing is that it recognises both fixed and variable overheads are necessary for production to occur.
B) The key benefit of absorption costing is that it cannot be manipulated by production changes.
C) The key benefit of absorption is that it helps management in making short term decisions.

4. Refer to the exhibit.

BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?

A) An increase of 20%
B) An increase of 5%
C) An increase of 12.5%
D) An increase of 25%

5. Refer to the exhibit.

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was £2 per kg more than the standard price.
The following information for material 'Z' relates to period 7:
What was the material price variance for 'Z' in period 7?

A) £2 adverse
B) £40 adverse
C) £400 adverse
D) £500 adverse

Solutions: