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CIMA P1 Dumps

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Management Accounting
Last Update: Apr 17, 2024
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Management Accounting Practice Questions

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Management Accounting Questions and Answers

Questions 1

CH is a building supplies company that sells products to trade and private customers.

Budget data for each of the six months to March are given below:

80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.

75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.

All other operating costs are paid in the month they are incurred.

CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.

The cash balance at 1 January is estimated to be $15,000.

Prepare a cash budget for each of the THREE months of January, February and March.

Select All the correct answers.



The total receipts in January will be $245 000


Total payments in March will be $323 000


The total receipts in January will be $320 000


The total payments in February will be $405 000

Questions 2

The standard output from a joint process is 4,000 litres of Product K, 6,000 litres of Product L and 3,000 litres of Product M.

The total cost of the joint process is $147,000.

The company is now deciding if it should further process Product L.

In the further processing decision the best way to apportion the joint costs to the products is:



in the ratio of 4:6:3.


in the ratio of the sales value at the split-off point.


in the ratio of the sales value after further processing.


it is not necessary to allocate joint costs in a further processing decision.

Questions 3

A company is considering the use of Material V in a special order.

The material is used regularly and a sufficient quantity of the material is in inventory.

It could also be sold, at just below the current market price, to a local competitor.

What is the relevant cost of Material V to be used in the special contract?



The replacement cost of the material.


The resale value of the material.


The historic cost of the material in inventory.