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CIMAPRO19-P01-1 Practice Questions

P1 Management Accounting Exam Practice Test


Total 52 Pages
Total 260 Questions

CIMAPRO19-P01-1 Practice Questions

Question# 1

You are a trainee management accountant working for a prestigious manufacturing firm. One day you go to a business meeting a business meeting and the managing director is there. They stand up and say that the company is losing too much money through wastage and losses and so they have decided to implement a total quality management system. They go on to say this system will: 1:Allow the company to improve on a consistent and continual basis 2:Allow the company to identify and allocate quality accountability to certain departments 3:Help the company detect error and fraud Are ALL of these statements correct?
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Question# 2

Christian the management accountant at a car manufacturer has been given a list of costs that have been incurred due to accidents and errors either occurring or being prevented. Which of the following are examples of non - conformance costs? Select ALL that apply.
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Question# 3

You are a management accounting working for a car manufacturer. The company is publicly listed and has been around for many years. The company produces 2 products. Car 1 and Car 2. Car 1 sells for £20,000 and Car 2 for £27,000. Car 1 can be upgraded post production to the 1ZC model for £5,000 and Car 2 to the 2ZC model for £3,500. Post production upgrade the 1ZC sells for £25,500 and the 2ZCfor £30,000. The company sources all of its supplies for the same supplier and has access to a large workforce. As a result there are no bottlenecks or limiting factors to production. Based on the information above the company should...
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Question# 4

Your company want to know how many units they'd have to sell this season to break even. However, you have some reservations over whether or not breakeven analysis is suitable for the company. Which of these assumptions over product range limit the accuracy of break even analysis? Select ALL that apply.
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Question# 5

A manager has not yet used all oh his budget. He is worried that his budget maybe reduced next year if he is not seen to have needed all the funds. He decides to spend the remaining £1,580 on another team building exercise as well as a catered lunch for his department. This example falls under which behavioural aspect of budgetary control?
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