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CIMA Fundamentals of management accounting Sample Questions:

1. The Chartered Institute of Management Accounting's definition of management accounting outlines four responsibilities of the accountant in terms of the value for the stakeholders. The management accountant should aim to have which of the following effects according to CIMA?

A) Protect value for the stakeholder
B) Decrease value for the stakeholder
C) Preserve value for the stakeholder
D) Damage value for the stakeholder
E) Increase value for the stakeholder
F) Create value for the stakeholder

2. Apex Plc has budgeted to sell 8,000 units of A in the year. Opening inventory of A is estimated at 1,000 units and the company plans to reduce inventory levels of all products by 15%.
What will be the production budget (in units) for the year?

3. Refer to the exhibit.

The following costs apply to batch 325, which consists of 10000 units of identical products:
The company charges selling and administration costs at a rate of 20% of production costs and wishes to achieve a profit margin of 20% of sales.
What is the required selling price per unit of product?
Give your answer to 2 decimal places.

4. CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.
In a month when actual sales were $358,400, CVP's margin of safety in units was

5. Which of the following statements about batch costing is true?

A) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
B) Batch costing must use absorption costing.
C) Batch costing must use marginal costing.
D) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

Solutions: