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CIMA Operational — free MCQ practice

Choose from 29 questions across 1 subjects and 4 topics. Open any question for its answer and worked solution, or keep learning through bite-sized lessons and reviews with Quill.

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CIMA Operational subjects

Accounting (29)

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AccountingCost AccountingJob Order CostingManagement Accounting

Try a CIMA Operational question

A contractor builds one custom deck designed for a single client's garden. Costs are best traced using:Read the answer and worked solution →A cereal plant runs the same recipe continuously through the same departments. Its costs are best traced using:Read the answer and worked solution →A tax firm prepares a different return for every client and tracks costs client by client. It uses a:Read the answer and worked solution →The three product costs of any manufactured item are direct materials, manufacturing overhead and direct:Read the answer and worked solution →

Worked practice questions

A contractor builds one custom deck designed for a single client's garden. Costs are best traced using:

  1. Job order costing
  2. Joint order costing
  3. Journal entry costing
  4. Jobbing rate costing
Show answer and solution

Correct answer: A. Job order costing

1. The work is unique and made to that customer's order. 2. Every material and labour cost can be tied to that one deck. 3. Tracing costs to an individual job is job order costing. _Source: OpenStax Principles of Managerial Accounting, Chapter 4, Job Order Costing._

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A cereal plant runs the same recipe continuously through the same departments. Its costs are best traced using:

  1. Parcel costing
  2. Process costing
  3. Prompt costing
  4. Profit costing
Show answer and solution

Correct answer: B. Process costing

1. The output is homogeneous and the flow never stops. 2. No single box can be tied to its own slice of material and time. 3. Continuous production of similar units calls for process costing. _Source: OpenStax Principles of Managerial Accounting, Chapter 4, Job Order Costing._

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A tax firm prepares a different return for every client and tracks costs client by client. It uses a:

  1. Jobbing pool system
  2. Job order system
  3. Joint stock system
  4. Journal book system
Show answer and solution

Correct answer: B. Job order system

1. Each return is customised for one taxpayer. 2. Costs differ from client to client and can be traced that way. 3. The firm uses a job order system. _Source: OpenStax Principles of Managerial Accounting, Chapter 4, Job Order Costing._

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