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CIMA Fundamentals of management accounting Sample Questions:

1. The wages of a machine operator who is paid a guaranteed minimum wage plus a bonus for each unit produced would be described as A.

A) Fixed cost
B) Stepped fixed cost
C) Semi-variable cost
D) Variable cost

2. Which THREE of the following costs would normally be classified as semi-variable?

A) Wages of a waitress paid a fixed rate per hour
B) Royalties paid per unit produced
C) Salary of a sales executive paid a basic salary and a bonus based on sales level
D) Cost of renting a photocopier which is a fixed rental fee plus a charge per copy made
E) Advertising costs
F) Telephone costs

3. A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A) a semi-variable cost
B) a variable cost
C) a fixed cost
D) a step cost

4. Which of these descriptions most accurately describes a cost centre?

A) A cost centre is an office where costs for a specific activity are stored.
B) A cost centre is a location where all costs relating to certain activities and functions are stored.
C) A cost centre is a location where all costs across the company are consolidated into one account.

5. Refer to the exhibit.

Which is the correct journal entry required to record an adverse labour rate variance in an integrated accounting system?
The correct journal entry required to record an adverse labour rate variance in an integrated accounting system is:

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

Solutions: