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CIMA Fundamentals of management accounting Sample Questions:

1. The principal budget factor can be defined as:

A) The factor which is least likely to change in the future
B) The factor which is most likely to result in an adverse variance
C) The factor which limits the activities of the organisation
D) The factor which has the highest value in the budget

2. Refer to the exhibit.

The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:

3. Refer to the exhibit.

The Solo Company makes only one type of product. The budgeted profit statement for the next year, when output is budgeted to be 50,000 units is:
The margin of safety is:

4. Which of the following is not a relevant cost?

A) Sunk cost
B) Differential cost
C) Incremental cost
D) Avoidable cost

5. Refer to the exhibit.

An extract from the budget for GS is given below:
* The net profit is after charging depreciation for the year of $26,000.
* Receivables are expected to rise by $4,000 in the year.
* Payables and inventories are both expected to fall by $5,000 in the year.
What is the company's budgeted cash holding at the end of the year?

A) $65,000
B) $39,000
C) $73,000
D) $70,000

Solutions: