CIMA P1 - Management Accounting Question Tutorial : CIMAPRO15-P01-X1-ENG

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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A master budget comprises the...

A) budgeted income statement and budgeted balance sheet only.
B) budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.
C) budgeted income statement and budgeted capital expenditure only
D) budgeted income statement and budgeted cash flow statement only.

2. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?

A) The material price planning variance - Ingredient B was $64 000 F
B) The material price planning variance - Ingredient B was $54 000 F
C) The material price planning variance - Ingredient B was $57 000 F
D) The material price planning variance - Ingredient B was $59 000 F

3. A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material yield variance for August is:

A) $1,340 A
B) $1,340 F
C) $1,590 A
D) $1,840 A
E) $1,740 A

4. XY, a not-for-profit charity organization which is funded by public donations, is concerned that it is not making the best use of its available funds. It has carried out a review of its budgeting system and is considering
replacing the current system with a zero-based budgeting system.
Select ALL the potential advantages AND disadvantages for the charity of a zero-based budgeting system.

A) In an organization like a charity, the decision packages are not very disparate and difficult t compare.
B) It discourages a questioning approach by focusing attention not only on the cost of the activity but on the benefits it provides. The charity managers will not articulate the benefits encouraging them to think clearly about the activities.
C) Preparation of the decision packages will normally require the environment of many employees. This environment may produce useful ideas and promote job satisfaction.
D) The creation of decision packages and their subsequent ranking by top management is very time consuming and costly. The charity will need to assess whether the benefits of the system outweigh the costs involved.
E) It avoids the complacency inherent in the traditional incremental approach where it is assumed that future activities will be very similar to current ones.
F) In applying traditional budgeting, 'activities' may result in functional departments rather than cross functional activities and thus distract attention from the real cost-reduction issues.

5. A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A) $1,950,000
B) $1,780,000
C) $1,390,000
D) $1,400,000
E) $1,300,000

Solutions: