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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:
What selling price would be required for ZAP to break even?

A) $1.65
B) $1.20
C) $0.80
D) $1.25

2. Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?

A) Impact
B) Communication
C) Trust
D) Information

3. Normal loss which has a scrap value in a process should be valued at:

A) Scrap value only
B) Nil value
C) A full share of the process cost minus the scrap value of the normal loss
D) A full share of the process costs on the same basis as good production

4. In an integrated cost and financial accounting system, the accounting entries for charging gross direct wages to production would be:

A) Debit: Production overhead control accountCredit: Wages control account
B) Debit: Work in progress control accountCredit: Wages control account
C) Debit: Wages control accountCredit: Bank account
D) Debit: Work in progress control accountCredit: Production overhead control account

5. Refer to the exhibit.

The following budgetary information is available for a manufacturing company:
A particular cost unit takes 4 machine hours in the machining department and 3 labour hours in each of the assembly and finishing departments.
The overhead cost absorbed per unit is:
Give your answer to 2 decimal places.

Solutions: