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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| External Financial Reporting Decisions | 15% | - Financial Statements
|
| Internal Controls | 15% | - Governance and Control
|
| Performance Management | 20% | - Performance Evaluation
|
| Technology and Analytics | 15% | - Technology and Data Analysis
|
| Planning, Budgeting, and Forecasting | 20% | - Planning and Forecasting
|
| Cost Management | 15% | - Cost Concepts and Methodologies
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?
- A. Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.
- B. Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement
- C. Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.
- D. Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.
Correct Answer: D 🗳️
Which one of the following statements best defines data governance?
- A. The company's framework for supervising and managing the IT function
- B. A framework used to oversee the availability, usability and integrity of data
- C. The corporate records retention policy setting out the contents of the system data records
- D. Procedures implemented by the board of directors to manage data.
Correct Answer: A 🗳️
Explain whether ZFI's current overhead allocation method is appropriate.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
Time Value Table
Correct Answer:
See the Answer below in Explanation details.
Explanation
The current overhead allocation method is not appropriate as both divisions are labour and machine intensive.
hence an appropriate overhead allocation basis would be labour and machine hours for the meat and bakery division rather than the number of output produce as this doesn't depict the actual usage of resources causing the overheads to be incurred
Mauer Company's master budget for next year indicates the following
- A. $39,950,000
- B. $37.950,000
- C. $40,500,000
- D. $30,000,000
Correct Answer: B 🗳️
As part of the COSO Internal Control Framework segregation of duties and documentation are included in which of the components of the COSO model below?
- A. Control activities
- B. Operating environment
- C. Information and communication
- D. Risk assessment
Correct Answer: A 🗳️
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