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CIMA Fundamentals of management accounting Sample Questions:

1. During the completion of Job A, £1,000 worth of material was transferred to it from Job B which had finished ahead of schedule.
How will this be inputted into the Job B account?

A) Job A, £1,000 credit
B) Job B, £1,000 debit
C) Job A, £1,000 debit
D) Job B, £1,000 credit

2. CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
What was the value of normal loss during the month? Give your answer to one decimal place.

3. In an integrated cost and financial accounting system, the accounting entries for the purchase of raw material on credit would be:

A) Debit: Raw material control accountCredit: Payables control account
B) Debit: Payables control accountCredit: Work in progress control account
C) Debit: Cost of sales accountCredit: Payables control account
D) Debit: Payables control accountCredit: Cost of sales account

4. Each finished carton of product P contains 15 litres of liquid L.
During the production process there is an unavoidable loss of 20% of the liquid input. The standard price of liquid L is $2 per litre.
The standard ingredient cost for liquid L shown on the standard cost card for one carton of product P will be

A) $30.00
B) $18.75
C) $37.50
D) $36.00

5. A company currently allows a discount of 20% to customers who pay at the time of purchase. If 30% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £6,000 are:

A) £20000
B) £30000
C) £25000
D) £7500

Solutions: