CIMA CIMAPRO15-P01-X1-ENG

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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A) Optimum plan (including major customer order) is therefore:
W 950 units
R 750 units
X 2,300 units
B) Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units
C) Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units
D) Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units
E) Optimum plan (including major customer order) is therefore:
W 900 units
R 650 units
X 2,000 units

2. A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A) 55,6%
B) 184.0%
C) 54.3%
D) 45.0%

3. A company is preparing its annual budget and is estimating the number of units of Product A that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:
y = a + bx where
y = number of sales units in the quarter a = 10,000 units b = 3,000 units x = the quarter number where 1 = quarter 1 of year 1 Actual sales of Product A in Year 1 were affected by seasonal variations and were as follows:
Quarter 1:14,000 units Quarter2: 18,000 units Quarter 3: 18,000 units Quarter 4: 20,000 units Calculate the expected sales of Product A (in units) for each quarter of year 2, after adjusting for seasonal variations using the additive model.

A) The expected sales for year 2 Quarter 4 was 32700 units
B) The expected sales for year 2 Quarter 4 was 40000 units
C) The expected sales for year 2 Quarter 4 was 32000 units
D) The expected sales for year 2 Quarter 4 was 33000 units

4. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Prepare a statement that reconciles the budgeted contribution with the actual contribution for October. Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?

A) $ 1,324,000
B) $ 1,594,000
C) $ 1,414,000
D) $ 1,198,000
E) $ 1,494,000

5. XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximax criterion the project chosen would be:

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

Solutions: