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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. when considering data visualization elements, the incorporation or color, shape, size, or animation can be used to address

A) data distortion
B) data myopia
C) complexity
D) multiple variables

2. Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.

Based on the table the sales-price variance for the company is

A) €10,500 unfavorable
B) €4,500 unfavorable
C) €4,500 favorable
D) €10,500 favorable

3. In developing a risk-based approach to internal control, a company is considering the risks posed to various accounts due to the complex calculations involved as well as industry factors that make measurement difficult.
These risk factors are part of

A) control risk
B) inherent risk
C) account level risk
D) systems risk

4. One major output of an accounting information system's financing cycle is a summary of

A) actual operating cash inflows
B) current cash balances.
C) forecasted cash needs
D) actual operating cash outflows

5. A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below

To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?

A) $13,333.
B) $20,000.
C) $12,727.
D) $18,773.

Solutions: