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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

Question 1

A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A. 184.0%
B. 54.3%
C. 45.0%
D. 55,6%

Question 2

XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximax criterion the project chosen would be:

A. Project B
B. Project A
C. Project C
D. Project D

Question 3

A flexible budget is a budget that is:

A. continuously updated by adding a further accounting period when the earliest accounting period has expired
B. changed in response to changes in the level of activity
C. changed in response to changes in costs
D. set prior to the control period and not subsequently changed in response to changes in activity period has expired

Question 4

A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960
B. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960
C. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960
D. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960

Question 5

QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
What was the budgeted machine set up cost per unit of product Q?

A. $0.39 per unit
B. $0.56 per unit
C. $0.48 per unit
D. $0.37 per unit

Solutions: