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CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A flexible budget is a budget that is:

A) changed in response to changes in costs
B) set prior to the control period and not subsequently changed in response to changes in activity period has expired
C) continuously updated by adding a further accounting period when the earliest accounting period has expired
D) changed in response to changes in the level of activity

2. A university is trying to decide whether or not to advertise a new post-graduate degree programme. The number of students starting the programme is dependent on economic conditions. If conditions are poor, it is expected that the programme will attract 40 students without advertising. There is a 60% chance that economic conditions will be poor. If economic conditions are good it is expected that the programme will attract only 20 students without advertising. There is a 40% chance that economic conditions will be good.
If the programme is advertised and economic conditions are poor, there is a 65% chance that the advertising will stimulate further demand and student numbers will increase to 50. If economic conditions are good, there is a 25% chance the advertising will stimulate further demand and numbers will increase to 25 students.
The profit expected, before deducting the cost of advertising, at different levels of student numbers are as follows:

The cost of advertising the programme will be $15,000.
Required:
Demonstrate, using a decision tree, whether the programme should be advertised.

A) Yes, the programme should be advertised as the profit will be $92 000
B) Yes, the programme should be advertised as the profit will be $82 000
C) No, the programme should not be advertised as there will be a loss $92 000
D) No, the programme should not be advertised as there will be a loss $82 000

3. 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) 45.0%
C) 184.0%
D) 54.3%

4. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.

A) The fixed budget however provides more insight into actual performance.
B) If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
C) If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
D) A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
E) If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
F) Reporting against a fixed budget tells management nothing about the efficiency of operations.

5. 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 650 units
X 2,000 units
C) Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units
D) Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units
E) Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units

Solutions: