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CIMA Fundamentals of management accounting Sample Questions:

1. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $37.80
B) $55.00
C) $45.00
D) $46.20

2. C Ltd produces a chemical in a single process. Information for this process last month is as follows:
(a) Opening work in progress - 10000 kg valued at £10000 for direct material and £7500 for conversion costs.
(b) Materials input - 25000 kg at £1.10 per kg.
(c) Conversion costs - £17000
(d) Output during the month - 23000 kg.
(e) There were 7500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(f) Normal loss for the month was 10% of input and all losses have a scrap value of 80p per kg.
What was the average cost per kg of finished output during the month?

A) £1.78
B) £1.99
C) £1.90
D) £1.10

3. Which one of the following is NOT one of the main roles of the management accountant?

A) Implement corporate governance procedures and internal controls
B) Control operations and ensure the efficient use of resources
C) Prepare statutory financial information such as the cash flow statement
D) Plan short-run operations

4. Refer to the exhibit.

A project is forecast to generate the following cash flows.
Using three decimal places in all discount factors, the net present value (NPV) for the project at a cost of capital of 14.5% is (to the nearest $)

5. A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A) a step cost
B) a fixed cost
C) a semi-variable cost
D) a variable cost

Solutions: