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CIMA Fundamentals of management accounting Sample Questions:

1. The managing director of a small expanding company has a limited understanding of accounting and has asked you to explain the role of the management accountant in value creation.
Which ONE of the following is NOT a primary role of the management accountant?

A) Design and implementation of management information systems
B) Provision of strategic planning information to senior managers
C) Provision of routine performance information to junior managers
D) Provision of statutory financial information to the tax authorities

2. Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

A) $7,810
B) $74,810
C) $74,029
D) $75,448

3. Which of the following are not relevant costs? Select ALL that apply.

A) A construction firm hiring builders on temporary contracts to complete a specific job.
B) The materials no longer needed after a product has been discontinued.
C) The declining value of a food processing plant's machinery.
D) The rent paid by a shoe manufacturing company leasing a warehouse for 3 years.

4. The master budget is:

A) The income statement
B) A consolidation of all subsidiary budgets
C) The cash budget
D) The budget for the principal budget factor

5. Which of the following definitions best describes Zero based budgeting?

A) A method of budgeting whereby every item of expenditure does not have to be justified before its inclusion in the budget
B) A method of budgeting where the sum of revenues and expenditures in each budget centre must equal zero
C) A method of budgeting where an attempt is made to make the expenditure under each cost heading as close to zero as possible
D) A method of budgeting whereby all activities are re-evaluated each time a budget is formulated

Solutions: