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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Management | 20% | |
| Topic 2: Planning, Budgeting and Forecasting | 20% | |
| Topic 3: External Financial Reporting Decisions | 15% | |
| Topic 4: Internal Controls | 25% | |
| Topic 5: Performance Management | 20% |
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
Which one of me following statements is correct concerning the Sarbanes-Oxley Act of 2002?
- A. A company's Chief Accounting Officer cannot have been employed by the company's audit firm for the five years preceding the audit
- B. The company's audit firm must be rotated every five years and the lead auditor must be rotated every year
- C. The five-member Public Company Accounting Oversight Board will be overseen by the AICPA and the FASB working together
- D. Corporate executives must personally certify the financial statements and company disclosures under the possibility of imprisonment
Correct Answer: D 🗳️
A company has four product noes and must decide to discontinue one so mat it can focus on its more profitable products Information about the four product lines is shown below.
if the company evaluates profitability based on ROl. which product line should be discontinued?
Calculator
- A. Product line W.
- B. Product line Y.
- C. Product line Z.
- D. Product line X.
Correct Answer: D 🗳️
would you recommend any changes to the job responsibilities of ZFl's payroll administrator from an internal control perspective? Explain why.
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.
Correct Answer:
See the Answer below in Explanation details.
Explanation
The work of the payroll administrator is not supervised so he can add fake employees and get their salaries in account operated by him...... A supervisory or department heads should review his work before processing.
Secondly an accountant should be responsible for passing the entries rather than the administrator, the system lacks segregation of duties which can facilitate fraud and errors.
A company uses the full cost method to determine transfer prices between business units The related data are shown below
Based on these data, what is the transfer price?
- A. $22 50
- B. $50.00
- C. $37.50.
- D. $25.00
Correct Answer: D 🗳️
A company carried out the following activities for the current period.
According to U.S GAAP, what amount of cash was provided by financing activities?
- A. ($55.000).
- B. ($40, 000).
- C. ($25,000).
- D. ($45.000)
Correct Answer: D 🗳️
