By Walter Allan
CIMA examination perform Kits consolidate studying by means of offering an intensive financial institution of perform questions. each one answer presents a close research of the right kind solution and highlights why the choices are wrong. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction. It vitamins the respectable CIMA examine structures and CIMA Revision playing cards with a wealth of extra questions and fabric concentrated only on using what has been learnt to passing the examination. CIMA examination perform Kits support scholars arrange with self belief for examination day, and to cross the recent syllabus first time. * contains two hundred examination regular a number of selection questions* arrange to move with huge extra query perform * offers labored solutions to totally clarify the right kind solution, and research of fallacious solutions - supporting CIMA scholars steer clear of universal pitfalls
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Extra resources for CIMA Exam Practice Kit: Management Accounting Fundamentals (CIMA Exam Practice Kit) (CIMA Exam Practice Kit)
6 are based on the following data: A company has two production centres A and B and two service departments X and Y. The costs attributed to centres X and Y are X ϭ £50,000, Y ϭ £100,000. 5 Y 40% 60% 50% 35% – 5% 10% – £50,000 £55,000 £55,276 Impossible to determine £64,573 £85,427 £100,000 Impossible to determine If a company recovers its overheads on the basis of direct labour hours, how much will the labour hours rate be if the cost centre overhead is £100,000 and 550 hours are worked? 81 A company has four production departments.
5 7th 400 23rd 400 30th 200 A chemical is bought in a 100-litre container costing £400. 5% loss. 2 Receipts 200 litres 230 litres 260 litres 290 litres Calculate the economic order quantity given the following data. 7 are based on the following data. A national chain of tyre fitters stocks a popular tyre for which the following information is available. 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?
5 hours at £5 per hour £4 per direct labour hour £7 per direct labour hour 5,000 sinatras £52,500 £30,490 £20,200 £10,150 If budgeted sales are 4,300 sinatras at £40 each, what is the budgeted profit using absorption costing? 8 Marginal costing reflects the behaviour of costs in relation to activity Marginal costing needs to be used in financial statements Once fixed costs have been incurred, they are sunk costs Marginal costing reflects a more accurate closing stock figure Which of the following is not a defence of absorption costing?