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Fundamentals of management accounting

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Total Questions : 392

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Question # 1

A company’s management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company’s discount rate is 12%.

Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

Options:

A.  

$5,000 + ($5,000 x 3.605)

B.  

$5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4

C.  

$5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5

D.  

$5,000 x 3.605

E.  

$5,000 + ($5,000 x 3.037)

Discussion 0
Question # 2

The following data are available for a company that produces and sells a single product.

The company’s opening finished goods inventory was 2,500 units.

The fixed overhead absorption rate is $8.00 per unit.

The profit calculated using marginal costing is $16,000.

The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.

The company’s closing finished goods inventory is:

Options:

A.  

3,300 units

B.  

1,700 units

C.  

3,900 units

D.  

8,900 units

Discussion 0
Question # 3

A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:

how many customers made their purchase online using the internet and how many purchased by telephone.

how many were new customers and how many were placing repeat orders.

The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

Options:

A.  

0.11

B.  

0.40

C.  

0.16

D.  

0.35

Discussion 0
Question # 4

A project is about to be launched. Two of the three possible outcomes and their associated probabilities are as follows:

The remaining possible outcome is a $70,000 gain.

What is the correct calculation of the expected value of the project?

Options:

A.  

($30,000 + $70,000 - $25,000) / 3

B.  

($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)

C.  

($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)

D.  

($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)

Discussion 0
Question # 5

In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

Options:

A.  

Salary paid to the factory manager.

B.  

Factory rent.

C.  

Maintenance costs for the company’s only production line.

D.  

Commissions paid to the sales team.

E.  

Royalties paid to the designers of the products.

Discussion 0
Question # 6

Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

Options:

A.  

Accountability

B.  

Influence

C.  

Value

D.  

Professional behaviour

E.  

Relevance

F.  

Integrity

Discussion 0
Question # 7

An organisation produces and sells a single product. The organisation’s management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

Options:

A.  

If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

B.  

If the fixed cost changed to $445,000, the breakeven point would not change.

C.  

If the sales volume changed to 220,000 units, the breakeven point would not change.

D.  

If the selling price changed to $22 per unit, the breakeven point would become lower.

E.  

If the variable cost changed to $16 per unit, the breakeven point would become lower.

Discussion 0
Question # 8

Which of the following is a relevant cost?

Options:

A.  

A sunk cost

B.  

A committed cost

C.  

An incremental cost

D.  

A historical cost

Discussion 0
Question # 9

The following is an extract from a budgetary control report for the latest period:

The budget variance for prime cost is:

Options:

A.  

$3,260 adverse

B.  

$18,580 adverse

C.  

$3,340 adverse

D.  

$3,260 favourable

Discussion 0
Question # 10

The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.

Which TWO of the following statements are correct? (Choose two.)

Options:

A.  

The expected value of the total return is $41,500 gain.

B.  

The probability of the total return being a loss is 0.10.

C.  

The probability of making a total return of exactly $5,000 gain is 0.02.

D.  

The probability of the total return being a gain is less than 1.00.

E.  

The expected value of the total return is $40,000 gain.

Discussion 0
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