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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. A company manufactures dining tables. The variable costs per unit are as follows.

Other costs are fixed and include advertising costs of $45,000 per year administrative costs of $55,000 annually and fixed manufacturing overhead of S250.000 per year based on Budgeted production of 10.000 dining tables There was no beginning inventory During the prior year, a total of 10.000 dining tables were manufactured, with 9 000 dining tables sold at $100 each Based on the above information what would be the cost of the ending finished goods inventory under absorption (full) costing?

A) $100,000.
B) $80,000.
C) $45,000.
D) $70,000.

2. If a company s disaster recovery planning includes the use of a cold site the company will

A) restore its IT function after equipment is made ready at a site with prewired IT access
B) restart its IT operations using the real-time mirroring performed at the cold site
C) relaunch its major business processes from a site with preinstalled equipment
D) resume Its business processes immediately at a remote site with no preinstalled equipment

3. Inherent risk factors involved in the revenue recognition process include each of the following except

A) Industry factors that affect pricing, terms and discounts
B) breakdown of segregation of duties controls
C) computerization of the process by which sates receipts and credit memoranda are recorded
D) legal factors that affect product warranties, returns and liabilities

4. A scatterplot is an effective visualization technique that is used to

A) compare and track the change in data points over multiple time periods.
B) display the distribution of data points for a single variable
C) show the relationship of data points for two specific variables
D) illustrate the composition of an aggregate data point that changes over several periods

5. in order for the IT manager in cnarge of a company's disaster recovery plan to have complete planning documentation, he should ensure that the documentation includes all of the following except

A) the phone numbers of key employees
B) the results of the latest disaster recovery test run
C) program and operating system documentation
D) vendors who win set up the hot site

Solutions: