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CIMA Fundamentals of management accounting Sample Questions:

1. The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A) The probability of the total return being a gain is less than 1.00.
B) The probability of the total return being a loss is 0.10.
C) The expected value of the total return is $41,500 gain.
D) The probability of making a total return of exactly $5,000 gain is 0.02.
E) The expected value of the total return is $40,000 gain.

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) £1.99
B) £1.78
C) £1.90
D) £1.10

3. 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.

4. In the process account, the accounting treatment of the value of the abnormal gain is:

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

5. 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?

Solutions: