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CIMA Fundamentals of management accounting Sample Questions:

1. 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

2. A chemical process has a normal wastage of 8% of input. For the month of June, 5,000 liters of materials were input and there was an abnormal gain of 200 liters.
The quantity of good production achieved was

3. Refer to the Exhibit.

Zepher Ltd. manufactures three products, which require the same type of machine. The following fixed cost and profit per unit is available:

In a period in which machine hours are in short supply, which of the following options is the rank order of production?
Answer is:

A) Option B
B) Option D
C) Option C
D) Option A

4. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
The 10% increase in production was required to meet unexpected additional sales demand.
The production manager is responsible for negotiating the price of materials with suppliers.
The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The material price should be flexed to the actual figure of $3.10 per kg.
B) The fixed costs should be flexed to $40,000 + 10% = $44,000.
C) The basic pay hours should not be flexed; they should remain at 1,000 hours.
D) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
E) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.

5. Refer to the exhibit.

Data for October's budget for product Quest for the month of October are given below:
Each unit of Quest requires 6kg of raw materials. Strict quality control procedures are applied to the manufacturing process and normal rejection levels are 5% of finished units.
The raw materials purchases budget for the month of October is:

A) 2,134,737 kg
B) 2,136,000 kg
C) 2,129,400 kg
D) 2,130,600 kg

Solutions: