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CIMA Fundamentals of management accounting Sample Questions:

1. Put simply, the role of the management accountant it to_______.

A) record and organises last year's transactions and produce financial statements for shareholders.
B) assess internal information to ensure the company is complying with financial and accountancy regulations.
C) assess internal information and analyse how it can be used to improve performance in the future.

2. The direct labour efficiency variance is:

A) The difference between the actual wages paid and what should have been paid for the hours worked
B) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
C) The difference between actual wages paid and the standard labour cost for the output produced
D) The difference between the actual rate of efficiency and the standard rate of efficiency for direct labour

3. A company manufactures laptop computers. Which of the following would be classified as direct labor?

A) The factory accountant
B) Assembly workers on the production line
C) The cook in the factory canteen
D) A stores assistant in the factory store

4. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $9
B) $7
C) $8
D) $6

5. A company currently allows a discount of 20% to customers who pay at the time of purchase. If 30% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £6,000 are:

A) £25000
B) £7500
C) £30000
D) £20000

Solutions: