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CIMA Fundamentals of management accounting Sample Questions:

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

2. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

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

3. Refer to the exhibit.

BBB has drawn up the following flexed budgets for the year:
What would be the total budgeted costs at the 80% level of activity?

A) $355,080
B) $350,636
C) $360,794
D) $372,223

4. 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 production overhead under- or over-absorbed for the period would be:

A) Debit: production overhead control account $5,000
Credit: income statement $5,000
B) Debit: income statement $5,000
Credit: production overhead control account $5,000
C) Debit: work in progress control account $5,000
Credit: production overhead control account $5,000
D) Debit: work in progress control account $5,000
Credit: income statement $5,000

5. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:

A) 492,000 kg
B) 504,000 kg
C) 516,000 kg
D) 496,000 kg

Solutions: