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

1. A company has the following accounts included in its trial balance as of December 31

What amount of equity will be reported on me company's balance sheet as of December 31?

A) $657,500
B) $599,000.
C) $626,500
D) $92,500.

2. Which one of the following is the least important for a successful budget process?

A) Top management support
B) Integrated budget software
C) The degree of alignment between the budget and other performance goals
D) The level of participation in the budget process

3. A company's controller is preparing to allocate service department costs. The controller would like to use a cost allocation method that would be most accurate. The method the controller would most likely use is the

A) direct method
B) reciprocal method
C) dual allocation method
D) step-down method

4. 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

5. Product liability is best classified as an example of

A) appraisal costs
B) external failure costs
C) internal failure costs
D) prevention costs

Solutions: