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CIMA Fundamentals of management accounting Sample Questions:

1. A company uses an integrated accounting system.
The accounting entries for the sale of goods on credit would bE.

A) Debit: Receivables control accountCredit: Cost of sales account
B) Debit: Receivables control accountCredit: Sales account
C) Debit: Sales accountCredit: Receivables control account
D) Debit: Sales accountCredit: Finished Goods Control account

2. Which THREE of the following statements could explain why a favourable material usage variance has arisen?

A) Purchase of higher quality materials
B) Improved production methods
C) Increased quality control standards
D) Improved staff training of production staff
E) Pilferage
F) Increased efficiency in the purchasing department

3. Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.
Which FOUR combinations could possibly have resulted in this situation?

A) Combination E
B) Combination F
C) Combination G
D) Combination A
E) Combination D
F) Combination C
G) Combination H
H) Combination B

4. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
B) If the fixed cost changed to $445,000, the breakeven point would not change.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the sales volume changed to 220,000 units, the breakeven point would not change.
E) If the selling price changed to $22 per unit, the breakeven point would become lower.

5. During Period 8, 120kgs of material 'X' was purchased for a total cost of £1,920. This resulted in a materials price variance of £240 adverse.
What was the standard price per kg of Material 'X'?

Solutions: