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CIMA Fundamentals of management accounting Sample Questions:

1. GB Limited operates a standard costing system. During the month 18,500 labour hours were worked at a standard cost of $6 per hour. The labour efficiency variance was $8,700 favourable.
How many standard hours were produced?

A) 17,050
B) 18,500
C) 1,450
D) 19,950

2. In a manufacturing company which produces a range of products, the wages of a machine operator in the factory would be classified as a:

A) Indirect labor cost
B) Direct labor cost
C) Indirect expense
D) Direct expense

3. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 32,000
B) 9,000
C) 36,000
D) 8,000

4. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Stakeholders must be external to the organisation.
B) Only an organisation's shareholders and employees can be considered to be its stakeholders.
C) Anyone with an interest in an organisation can be considered to be one of its stakeholders.
D) Only an organisation's shareholders can be considered to be its stakeholders.

5. Which of the following definitions best describes Zero based budgeting?

A) A method of budgeting whereby every item of expenditure does not have to be justified before its inclusion in the budget
B) A method of budgeting where the sum of revenues and expenditures in each budget centre must equal zero
C) A method of budgeting whereby all activities are re-evaluated each time a budget is formulated
D) A method of budgeting where an attempt is made to make the expenditure under each cost heading as close to zero as possible

Solutions: