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

1. Company A currently uses U.S GAAP while Company 8 is currently using IFRS. Both companies are individually in the process of internally developing trademarks that have been demonstrated to be technically and economically feasible Both companies have incurred development costs in the current year with respect to their internally developed trademarks. Which one of the following best describes how Company A and Company B should account for these development costs in their financial statements?

A) Company A should expense the development costs while Company B should capitalize the development costs
B) Company A should capitalize the development costs while Company B should expense the development costs
C) Both Company A and Company B should expense the development costs
D) Both Company A and Company B should capitalize the development costs

2. Brickworks Inc. prepares its annual budget by focusing on the budgeted costs of the processes necessary to produce and sell its products This type of budgeting is known as

A) activity-based budgeting
B) project budgeting
C) zero-based budgeting
D) flexible budgeting

3. After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company's disaster recovery plan?

A) Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.
B) A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
C) Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
D) The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.

4. 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

5. Which one of the following is the most important factor in the successful implementation of a balanced scorecard?

A) Providing a feedback mechanism
B) Linking the scorecard to external criteria
C) Setting appropriate measurement criteria
D) Obtaining management buy-in and support

Solutions: