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CIMA Fundamentals of management accounting Sample Questions:

1. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
B) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
C) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D) Royalties paid on per unit basis are an example of an indirect expense.

2. Which one of the following is an example of operational management information?

A) An investment appraisal report
B) A flexible budget control report for last month
C) A production schedule for tomorrow
D) The annual cash budget

3. Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material. The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

A) Option D
B) Option B
C) Option C
D) Option A

4. Why is it important to have a professional body such as CIMA in management accounting?

A) To punish those who breach standards
B) Ensures certain standards are set and maintained
C) Regulates the amount accountants in circulation
D) To increase the employability of accountants
E) Helps make sure certain standards are set and maintained

5. If fixed costs are increased, the gradient of the line plotted on a profit/volume (PV) graph will be:

A) Unchanged
B) Steeper
C) Curvi-linear
D) Not as steep

Solutions: