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CIMA Fundamentals of management accounting Sample Questions:

1. In an integrated accounting system, the accounting entries for over absorption of production overheads would be.

A) Debit: Income statementCredit: Work in progress control account
B) Debit: Finished Goods control accountCredit: Income statement
C) Debit: Production overhead control accountCredit: Income statement
D) Debit: Finished goods control accountCredit: Production overhead control account

2. When making a decision, for a cost or revenue to be classified as "relevant" it must be:
(a) Incremental
(b) Notional
(c) Cash
(d) Future

A) (a), (b) and (d) only
B) (a), (b) and (c) only
C) (a), (c) and (d) only
D) (b), (c) and (d) only

3. PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
How many units (to the nearest whole unit) will the organization need to produce and sell to generate a profit of £500,000?

4. SP Limited operates an absorption costing system. It uses a predetermined overhead absorption rate based on machine hours. Budgeted factory overheads for the year were £1,080,000 but actual overhead incurred was
£1,046,000. Budgeted machine hours were 120,000 and actual machine hours were 119,000.
Overheads for the period were.

A) Under-absorbed by £25,000
B) Over-absorbed by £9,000
C) Under-absorbed by £9,000
D) Over-absorbed by £25,000

5. Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

A) $75,448
B) $74,810
C) $7,810
D) $74,029

Solutions: