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CIMA Fundamentals of management accounting Sample Questions:

1. During the completion of Job A, £1,000 worth of material was transferred to it from Job B which had finished ahead of schedule.
How will this be inputted into the Job B account?

A) Job A, £1,000 debit
B) Job A, £1,000 credit
C) Job B, £1,000 credit
D) Job B, £1,000 debit

2. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) An annuity could be used to calculate the net present value of the projects.
B) The annuity factor for project A would be lower than the annuity factor for the project B.
C) A perpetuity could be used to calculate the net present value of the projects.
D) The annuity factor for project A would double the annuity factor for project B.

3. Refer to the exhibit.

AM Ltd. makes and sells a single product for which the standard cost information is as follows:
Budgeted production for the period is 30,000 units.
The actual results for the period were as follows:

What is the variable overhead efficiency variance?

A) £5,600 favorable
B) £5,600 adverse
C) £5,161 adverse
D) £5,161 favorable

4. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours.
Actual labour hours were 10% below budget for the period and overheads incurred were 10% above budget for the period. This would result in:

A) An over-absorption of overheads for the period
B) Neither an over- or under-absorption of overheads for the period
C) An under-absorption of overheads for the period
D) Impossible to tell from the information available

5. The variable overhead expenditure variance is:

A) The actual hours worked multiplied by the variable absorption rate
B) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
C) The over or under absorbed variable overhead
D) The difference between the variable overheads incurred and the flexed budget allowance for variable overheads

Solutions:

Question # 1 Answer: B

Question # 2 Answer: A

Question # 3 Answer: B

Question # 4 Answer: C

Question # 5 Answer: D