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CIMA Fundamentals of management accounting Sample Questions:

1. Apex Plc has budgeted to sell 8,000 units of A in the year. Opening inventory of A is estimated at 1,000 units and the company plans to reduce inventory levels of all products by 15%.
What will be the production budget (in units) for the year?

2. A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:

A) Debit: raw material control account
Credit: work in progress control account
B) Debit: raw material control account
Credit: production overhead control account
C) Debit: work in progress control account
Credit: raw material control account
D) Debit: cost of sales control account
Credit: raw material control account

3. Refer to the exhibit.

Which is the correct journal entry required to record a favourable material usage variance in an integrated accounting system?
The correct journal entry required to record a favourable material usage variance in an integrated accounting system is:

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

4. The net present value (NPV) of an investment is as follows.
NPV at 14% = $6,320
NPV at 18% = ($4,600) negative
The internal rate of return (IRR) of the investment is closest to

A) 20.3%
B) 16.3%
C) 14.6%
D) 16.0%

5. Refer to the exhibit.

Which type of cost do the following figures represent?

A) Variable
B) Semi-variable
C) Curvi-linear
D) Fixed

Solutions: