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CIMA Fundamentals of management accounting Sample Questions:

1. The accounting treatment for overheads over absorbed is to:

A) Credit the income statement for the period
B) Increase the cost per unit for the period
C) Debit the income statement for the period
D) Decrease the cost per unit for the period

2. The standard labour hours for all products manufactured by a company include an allowance for idle time. Idle time is budgeted to be 5% of total hours worked. Each unit of product G requires an input of 9.5 active labour hours. The labour rate is $12 per hour.
The standard labour cost shown on the standard cost card for one unit of product G will be

A) $119.70
B) $120.00
C) $10.00
D) $114.00

3. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:

A) 504,000 kg
B) 492,000 kg
C) 516,000 kg
D) 496,000 kg

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. Which of the following is the correct definition is an annuity:

A) A chain of regular cash flows up to a certain period of time.
B) A series of cash outflows which goes on forever.
C) A set of regular payments of increasing value.

Solutions: