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

Section	Objectives
Short-term Decision Making	- Break-even analysis - Cost-volume-profit (CVP) analysis
Cost Accounting Principles	- Absorption and marginal costing - Material, labor, and overhead costing
Budgeting and Forecasting	- Budget preparation techniques - Variance analysis basics
Introduction to Management Accounting	- Role and purpose of management accounting - Cost classification and behavior

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A company is considering whether to develop an overseas market for its products. The cost of developing the new market is estimated to be $250,000. There is a 70% probability that the development of the new market will succeed and a 30% probability that the development of the new market will fail and no further expenditure will be incurred.
If the market development is successful, the profit from the new market will depend on prevailing exchange rates. There is a 50% chance that exchange rates will be in line with expectations and a profit of $500,000 will be made. There is a 20% chance that exchange rates will be favorable and a profit of $630,000 will be made and a 30% chance that exchange rates will be adverse and a profit of $100,000 will be made.
The profit figures stated are before taking account of the development costs of $250,000.
Use a decision tree to decide whether the company should develop an overseas market for its products.
Select one correct answer.

A) There may be a loss of $110 000.
B) The overseas market should not be developed.
C) There is 65% chance that the project will fail.
D) There is 70% chance that the project will fail.
E) There is a chance to make $506 000 profit.
F) The overseas market should be developed.

2.
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)

A) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.
B) Sensitivity analysis enables a company to assess the risk associated with a project.
C) Sensitivity analysis enables identification of fixed costs that are of special significance.
D) Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.

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

4. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively.
TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?

A) The Material price planning variance - Ingredient A was $75 000 F
B) The Material price planning variance - Ingredient A was $71 000 F
C) The Material price planning variance - Ingredient A was $73 000 F
D) The Material price planning variance - Ingredient A was $72 000 F

5. A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.

If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?