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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
Scrapped units have no value.
There was no opening or closing work in progress for August.
What is the value of the abnormal gain in August?

A) $1,880
B) $1,816
C) $893
D) Nil

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

3. In the process account, the accounting treatment of the value of the abnormal gain is:

A) Debit Process account Credit Abnormal Gain account
B) Credit Process account Debit Abnormal Gain account
C) Credit Process account Debit Normal Loss account
D) Debit Process account Credit Normal Loss account

4. Which of the following statements about CIMA's role in relation to its students is correct?
i. CIMA's professional conduct staff process complaints made against CIMA students ii. Students are not governed by CIMA's code of ethics until they become registered CIMA members iii. Students may consult CIMA about situations in their work place that appear to conflict with CIMA's code of ethics iv. Once students have passed all of the CIMA exams they may use the designatory letters ACMA

A) (i), (ii) and (iv)
B) (i) and (iii)
C) (iii) and (iv)
D) (i), (iii) and (iv)

5. Each unit of product GM requires 4 labour hours to be produced. 25% of the units will be completed during overtime hours.
Sales of 24,000 units are planned and finished goods inventory is budgeted to rise by 2,000 units.
If the wage rate is £6 per hour and the overtime premium is 50%, what is the budgeted labour cost?

Solutions: