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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:

A) £1,000 favourable
B) £5,000 adverse
C) £3,000 adverse
D) £5,000 favourable

2. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 40,0%
B) 58,5%
C) 41,5%
D) 70,9%

3. Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.
The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

A) £6,406 favourable
B) £6,250 favourable
C) £6,406 adverse
D) £6,250 adverse

4. In an integrated cost and financial accounting system, the accounting entries for PAYE deducted from gross wages would be:

A) Debit: Wages control account Credit: PAYE payable account
B) Debit: Wages control account Credit: Bank account
C) Debit: Production overhead control account Credit: Bank account
D) Debit: PAYE payable account Credit: Bank account

5. Which one of the following is NOT one of the main roles of the management accountant?

A) Implement corporate governance procedures and internal controls
B) Prepare statutory financial information such as the cash flow statement
C) Control operations and ensure the efficient use of resources
D) Plan short-run operations

Solutions: