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CIMA Fundamentals of management accounting Sample Questions:

1. The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV decrease; payback period increase
B) NPV increase; payback period increase
C) NPV decrease; payback period decrease
D) NPV decrease; payback period stay the same

2. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 70,9%
B) 58,5%
C) 40,0%
D) 41,5%

3. Overtime worked as a result of a rush order at the customers request should be classified as a:

A) Production overhead cost
B) Direct expense
C) Administration overhead cost
D) Direct labour cost

4. Which type of budget would be the most suitable for a cash budget?

A) Incremental budget
B) Fixed budget
C) Flexible budget
D) Rolling budget

5. A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

A) 0.35
B) 0.16
C) 0.11
D) 0.40

Solutions: