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CIMA Fundamentals of management accounting Sample Questions:

1. The wages of a machine operator who is paid a guaranteed minimum wage plus a bonus for each unit produced would be described as A.

A) Stepped fixed cost
B) Variable cost
C) Semi-variable cost
D) Fixed cost

2. Variable costs can best be described as:

A) Uncontrollable costs
B) Costs that are not affected by changes in the level of activity
C) Costs that fluctuate widely
D) Costs that vary with a measure of activity

3. The standard labour content of one unit of 'BFC' is $35 (7 hours paid at $5 per hour).
During period 2, 600 hours were worked at a cost of $3,300 to produce 90 units of 'BFC'.
What was the direct labour total variance for Period 2?

A) $150 Favourable
B) $150 Adverse
C) $300 Favourable
D) $300 Adverse

4. Which of the following would NOT require taking into account the time value of money?

A) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
B) Selecting an investment project on the basis that it has a positive net present value (NPV).
C) Deciding to make a long-term investment in a project on the basis of its payback period.
D) Calculating the present value of a five-year annuity.

5. A flexible budget is:

A) A budget that can be flexed if unit variable costs are different from forecast
B) A budget that can be flexed if the activity level is different from forecast
C) A budget that can be flexed if fixed costs are different from forecast
D) A budget that can be flexed if the inflation level is different from forecast

Solutions: