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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:

2. A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the absorption of production overhead for the period would be:

A) Debit: production overhead control account $153,000
Credit: work in progress control account $153,000
B) Debit: production overhead control account $158,000
Credit: work in progress control account $158,000
C) Debit: work in progress control account $158,000
Credit: production overhead control account $158,000
D) Debit: work in progress control account $153,000
Credit: production overhead control account $153,000

3. Refer to the exhibit.

Which is the correct journal entry required to record a favourable material usage variance in an integrated accounting system?
The correct journal entry required to record a favourable material usage variance in an integrated accounting system is:

A) B
B) D
C) A
D) C

4. Refer to the exhibit.

The following budgetary information is available for a manufacturing company:
A particular cost unit takes 4 machine hours in the machining department and 3 labour hours in each of the assembly and finishing departments.
The overhead cost absorbed per unit is:
Give your answer to 2 decimal places.

5. Which of the following is NOT a valid purpose of budgeting?

A) To comply with financial reporting requirements.
B) To authorise managers to incur expenditure.
C) To coordinate the different activities of an organisation.
D) To communicate targets to managers.

Solutions: