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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A proposal to purchase a new packing machine contains the following estimates.
In addition it is estimated that a supervisor who is currently paid a salary of $30,000 will spend 5% of their time overseeing the operation of this machine.
The cost of capital is 16%.
The net present value (NPV) for the investment in the machine is closest to

A) $10,876
B) $53,550
C) $51,627
D) $50,181

2. Refer to the exhibit.

Vertical axis = £; horizontal axis = level of activity
This graph is known as a:

A) Variable cost graph
B) Contribution break-even graph
C) Profit volume graph
D) Conventional break-even graph

3. In the process account, the accounting treatment of the value of the abnormal loss is:

A) Debit Process account Credit Normal Loss account
B) Debit Process account Credit Abnormal Loss account
C) Credit Process account Debit Abnormal Loss account
D) Credit Process account Debit Normal Loss account

4. Refer to the exhibit.

SL manufactures a single product, the cost and selling price of which are given below:
Fixed overheads per unit are based on a budgeted production volume of 25,000 units.
Budgeted sales are assumed to be 25,000 units.
If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?

5. It is company policy that the closing inventory of finished goods must be equal to 20% of the following month's budgeted sales. The budget sales for November and December are 6,000 and 7,000 units respectively.
The budgeted production for November will be

Solutions: