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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

PJ Ltd has forecast that the relationship between total overheads and machine hours will be as follows:
If the budget is to be based on 4,000 machine hours, the variable overhead absorption rate will be:
*per machine hour.
Give your answer to 2 decimal places.

2. In investment appraisal, the calculation of the payback period

A) places the same value on all cash flows received over the whole life of a project.
B) places greater value on cash flows received in earlier years during the payback period.
C) places the same value on all cash flows received during the payback period.
D) places greater value on cash flows received in later years during the payback period.

3. The principal budget factor can be defined as:

A) The factor which limits the activities of the organisation
B) The factor which is least likely to change in the future
C) The factor which is most likely to result in an adverse variance
D) The factor which has the highest value in the budget

4. 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 value of normal loss during the month?

5. Which one of the following statements about historical cost and economic value is correct?

A) The historical cost of an asset reduces as the remaining useful life of the asset reduces
B) The historical cost of an asset will always be lower than its economic value
C) The concept of economic value applies only to non-current assets
D) The economic value of an asset will depend on the alternative uses for the asset

Solutions: