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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A master budget comprises the...

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

2. LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.

A) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
B) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
C) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
D) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
E) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590

3. CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:

80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.

A) Total payments in March will be $323 000
B) The total receipts in January will be $320 000
C) The total receipts in January will be $245 000
D) The total payments in February will be $405 000

4. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system.
The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures, using the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?

A) $1210
B) $1510
C) $1390
D) $1485

5. A decision maker that makes decisions using the minimax regret criterion would be classified as:

A) Risk spreading
B) Risk neutral
C) Risk seeking
D) Risk averse

Solutions: