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CIMA Fundamentals of management accounting Sample Questions:

1. In investment appraisal, the internal rate of return is

A) the rate at which a project's cash inflows is equal to its cash outflows
B) the rate at which the present value of a project's cash inflows is zero
C) the rate at which the present value of a project's cash inflows is equal to the present value of its cash outflows
D) the target rate of return for all investment proposals

2. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 41,5%
B) 70,9%
C) 58,5%
D) 40,0%

3. A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

A) Outlet D
B) Outlet B
C) Outlet C
D) Outlet A

4. A company manufactures three products using the same direct labour which will be in short supply next month. No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.

5. During the first financial period of this year a company posted profit of £340,000. However, their overheads were over absorbed by £20,000 in this period. As a result they tried to update their absorption rate for the current period and as such they ended up under absorbing their overheads by £12,000.
They have also reported a sales volume increase of 550 when comparing this period to last.
You have been given the following information on unit cost/prices:
Selling price = £95 per unit
Variable production cost per unit = £15
Variable selling cost per unit = £18
Fixed overhead per unit = £8
They have asked you to reconcile their profit between periods.
Based on the information you have been given, what is their profit for the current period?

A) £337,700
B) £369,700
C) £357,700
D) £349,700

Solutions: