By Walter Allan
CIMA examination perform Kits consolidate studying by means of delivering an in depth financial institution of perform questions. every one answer offers a detailed research of the proper resolution and highlights why the choices are flawed. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It vitamins the reliable CIMA examine platforms and CIMA Revision playing cards with a wealth of extra questions and fabric concentrated in basic terms on utilizing what has been learnt to passing the examination. CIMA examination perform Kits aid scholars arrange with self assurance for examination day, and to. learn more... entrance conceal; identify web page; Copyright web page; desk of Contents; concerning the writer; Syllabus counsel, studying pursuits and Verbs; exam thoughts; bankruptcy 1 expense Behaviour; bankruptcy 2 Accounting for the price of Inventories; bankruptcy three Overhead expenses: Allocation, Apportionment and Absorption; bankruptcy four Absorption and Marginal Costing; bankruptcy five Cost-Volume-Profit research; bankruptcy 6 proscribing issue research; bankruptcy 7 average bills; bankruptcy eight Variance research; bankruptcy nine rate Book-keeping; bankruptcy 10 activity and Batch Costing; bankruptcy eleven agreement Costing; bankruptcy 12 approach Costing. bankruptcy thirteen Managerial stories in a carrier OrganisationChapter 14 sensible Budgets; bankruptcy 15 money Budgets; bankruptcy sixteen versatile Budgets; Mock evaluation
Read or Download CIMA Exam Practice Kit Fundamentals of Management Accounting: CIMA Certificate in Business Accounting, 2006 Syllabus (CIMA Certificate Level 2008) PDF
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Extra resources for CIMA Exam Practice Kit Fundamentals of Management Accounting: CIMA Certificate in Business Accounting, 2006 Syllabus (CIMA Certificate Level 2008)
This is limited to 6,100 hours per month. 1, but there was a contractual obligation to produce 500 units of product B, how should the products now be produced? 4 are based on the following data: Company A makes three products using the same type of labour. Individual product details are as follows: Product Contribution/unit Labour hours/unit Maximum demand Minimum demand X Y Z £20 5 100 50 £18 3 200 50 £15 3 400 100 Labour hours are limited to 1,300 hours. 5 X 50 X 50 X 100 X 50 £5 £4 £6 £10 Company blue makes a single product which requires £5 of materials, 2 hours of labour and 1 hour of machine time.
Ii) Building up or running down stocks can create artificially high or low profit figures. (iii) Comparisons between products are unhelpful because of the arbritrary apportionment of fixed costs. 7 Advantages of absorption costing (i) It is necessary to include fixed overhead in stock valuation in financial accounting. (ii) For job costing, it is the only practical way to estimate prices and profits. (iii) Analysis of under/over absorbed overhead can identify which areas of production resources are being utilised fully.
9 In order to draw a basic breakeven chart, which of the following information would you not require? 10 £450,000 £400,000 £125,000 £100,000 Selling price Variable cost Fixed cost Margin of safety A company makes a single product which it sells for £10 per unit. Fixed costs are £48,000 and contribution to sales is 40%. If sales were £140,000, what was the margin of safety in units? 2 120,000 140,000 80,000 340,000 £340,000 ϭ 8,500 units. £40 B £ Total fixed costs Profits required Required contribution ϭ 340,000 40,000 380,000 £380,000 ϭ 9,500 units £40 Revenue ϭ 9,500 ϫ £129 ϭ £1,225,500.