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CIMA Fundamentals of management accounting Sample Questions:

1. Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?

A) The management accountant is more likely to be focused on the objectives of the organisation as a whole
B) Costs are reduced
C) Communications are improved between the managers and the management accountant
D) Management accounting practices are more likely to be consistent throughout the organisation

2. Refer to the exhibit.

The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
The budgeted contribution for Product W in April was to the nearest $000:

3. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
B) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
C) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
D) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.

4. A flat letting company analyses its costs by individual property. Which of the following costs would be considered an indirect cost of the property?

A) Property maintenance costs
B) Council tax payable on vacant premises
C) Solicitor's fees for collection of unpaid rent
D) Rent of office premises

5. Refer to the exhibit.

The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is:

Solutions: