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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

Which type of cost do the following figures represent?

A) Variable
B) Semi-variable
C) Fixed
D) Curvi-linear

2. Refer to the exhibit.

The budgetary control report for the latest period shows the following. Variances in brackets are adverse.
The sales volume contribution variance for the period was

A) $27,200 adverse
B) $500 favorable
C) $26,700 adverse
D) $4,500 favorable

3. Refer to the exhibit.

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was £2 per kg more than the standard price.
The following information for material 'Z' relates to period 7:
What was the material price variance for 'Z' in period 7?

A) £500 adverse
B) £40 adverse
C) £2 adverse
D) £400 adverse

4. Relevant costs for decision making are.

A) Unavoidable costs
B) Future costs which will be affected by the decision
C) Past costs incurred
D) Variable costs only

5. Refer to the exhibit.

The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:

Solutions: