CIMA Exam Practice Kit: Management Accounting Fundamentals by Walter Allan

By Walter Allan

CIMA examination perform Kits consolidate studying by way of offering an intensive financial institution of perform questions. each one answer presents a detailed research of the right kind resolution and highlights why the choices are wrong. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It supplementations the professional CIMA research structures and CIMA Revision playing cards with a wealth of extra questions and fabric concentrated simply on utilising what has been learnt to passing the examination. CIMA examination perform Kits aid scholars organize with self assurance for examination day, and to cross the hot syllabus first time. * contains two hundred examination usual a number of selection questions* organize to go with large extra query perform * offers labored solutions to completely clarify the proper solution, and research of unsuitable solutions - aiding CIMA scholars stay away from universal pitfalls

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Sample text

6 Based on the data above, at what level of stock should a replenishment order be issued? 7 2,240 2,800 3,000 5,740 Based on the data above, what would be the maximum level of stock held? 8 2,800 3,000 4,900 5,800 What would be the minimum stock level from the following data? 9 140 tyres per day 90 tyres per day 175 tyres per day 10–16 days 3,000 tyres 2,400 units 2–5 days 400 units per day 100 units per day 100 units 200 units 700 units 400 units Which of the following is not a function of the size of the buffer stock?

Department A occupies 2,000 sq. ft Department B occupies 2,500 sq. ft Department C occupies 500 sq. 3 £16,000 £20,000 £24,000 £36,000 A company has four production departments. Fixed costs are as follows: Department A B C D £ Hours taken 10,000 5,000 4,000 6,000 5 5 4 3 The company produces one product and the time spent in each department is shown above. 50 Budgeted overhead ϭ £100,000 Actual overhead ϭ £90,000 Budgeted labour hours ϭ 20,000 Actual labour hours ϭ 21,000 Calculate the amount of under/over recovery of overheads.

1 What are the three objectives of accounting for overhead costs? 2 To identify costs in relation to output products or services To identify costs in relation to activities and divisions of the organisation To identify and control overhead costs To identify and control direct costs (i) and (ii) (i), (ii) and (iii) (i), (ii) and (iv) (i), (ii), (iii) and (iv) There are three departments in a factory. Department A occupies 2,000 sq. ft Department B occupies 2,500 sq. ft Department C occupies 500 sq.

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