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CIMA Fundamentals of management accounting Sample Questions:

1. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $462 favourable.
B) $2,202 favourable.
C) $2,202 adverse.
D) $462 adverse.

2. Budgets are produced:
(a) For planning purposes
(b) For control purposes
(c) To be published with the annual accounts
(d) To comply with international accounting standards

A) (b) and (c) only
B) (a) and (b) only
C) (a), (b), (c) and (d)
D) (b) and (d) only

3. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
B) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
C) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
D) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.

4. 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:

5. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable overhead efficiency variance in September?

A) $450 adverse
B) $450 favorable
C) $650 adverse
D) $650 favorable

Solutions: