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CIMA Fundamentals of management accounting Sample Questions:

1. You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.
You are concerned that certain parts of the production line are producing excess waste and damaging profits.
Which type of cost centre would be most useful in this situation?

A) Function
B) Activity
C) Equipment
D) Service location

2. A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?

A) Project D
B) Project B
C) Project C
D) Project A

3. The following list contains many different types of costs for a business. However, only four of them would be considered costs centres. Which four?

A) Staff
B) Function
C) Material
D) Activity
E) Tax
F) Equipment
G) Operations
H) Service location

4. In investment appraisal, the internal rate of return is

A) the target rate of return for all investment proposals
B) the rate at which the present value of a project's cash inflows is equal to the present value of its cash outflows
C) the rate at which a project's cash inflows is equal to its cash outflows
D) the rate at which the present value of a project's cash inflows is zero

5. Which of the following would NOT require taking into account the time value of money?

A) Deciding to make a long-term investment in a project on the basis of its payback period.
B) Selecting an investment project on the basis that it has a positive net present value (NPV).
C) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
D) Calculating the present value of a five-year annuity.

Solutions: