Cma Solutions

Topics: Variable cost, Total cost, Fixed cost Pages: 229 (63202 words) Published: July 27, 2010
Entrance Examination Syllabus Reference Material

Copyright 2006 The Society of Management Accountants of Canada All rights reserved. No part of this manual may be reproduced in any form without the permission of the copyright holder.

Entrance Examination Syllabus Reference Material

The purpose of this reference material is to assist you in reviewing your technical knowledge of selected topics listed in the CMA Entrance Examination Syllabus. The questions illustrate the range in type and depth of knowledge that may be tested in CMA Entrance Examination questions, but they do not represent simulations of the style and composition of CMA Entrance Examination questions. This material contains a selection of problems and cases as well as their solutions, most of which focus on a few related topics. Some, however, are teaching cases that integrate several Syllabus topics. You are cautioned that the set of illustrative questions in this material does not cover the entire range of Syllabus requirements. It would be a mistake to conclude that in the next CMA Entrance Examination the omitted topics are less important or less likely to occur than any other.

CMA Canada


Entrance Examination Syllabus Reference Material

Index of Review Questions by Syllabus Topic
FA = financial accounting MA = management accounting CF = corporate finance Question Number Accounting in not-for-profit organizations (FA) City Youth Services 19 7 25 26 3 9 10 15 26 28 20 22 6 7 27 30 8 15 28 3 27 11 12 30 2 7

Activity-based costing (MA)
Shanks Golf School

Budgeting (MA)
Software Corporation Amos Police Force

Capital budgeting (MA)
Lupizan Inc. Vancouver Excavation Limited Cedar Electronics Limited Windsor Co. Ltd. Amos Police Force Harvard Industrial Tools Inc.

Conceptual framework (FA)
Harburg Ltd. The Wholesalers Group Inc.

Contribution margin analysis (MA) Paradox Manufacturing Limited Shanks Golf School Epic Ltd. Worldtech Cost behaviour (MA) Brookfield Gearbox Products

Cost of capital (CF)
Windsor Co. Ltd. Harvard Industrial Tools Inc.

Cost-volume-profit (CVP) analysis (MA)
Lupizan Inc. Epic Ltd.

Decision analysis under uncertainty (MA)
Fleeliner Company Slick Ltd. Worldtech

Departmental costing and cost allocation (MA)
Peters Company Ltd. Shanks Golf School

CMA Canada


Entrance Examination Syllabus Reference Material

Question Number Dividend policy and valuation (CF)
Windsor Co. Ltd. The Wholesalers Group Inc. Epic Ltd. High Tech Incorporated 15 22 27 29 4 10 13 28 15 29 29 22 28 29 16 21 29 16 21 25 29 21 22 29 4 5 6 8 28 18 22 23 28 3

Direct and absorption costing (MA)
Medium Manufacturing Corporation Cedar Electronics Limited Sweet Company Harvard Industrial Tools Inc.

Financial leverage and capital structure policy (CF)
Windsor Cp. Ltd. High Tech Incorporated

Financial management of small and mid-sized businesses (CF)
High Tech Incorporated

Financial statement analysis (ratios, trend comparative analysis) (FA) The Wholesalers Group Inc. Harvard Industrial Tools Inc. High Tech Incorporated

Financial statements: accounting for other specific events (FA) McGraw Corporation (changes in accounting policies, errors and estimates) Audiotron (intangible assets; R&D costs) High Tech Incorporated (changes in accounting policies, errors and estimates)

Financial statements: Issues regarding items (FA)
McGraw Corporation (current assets, capital assets, liabilities) Audiotron (capital assets) Software Corporation (revenues and expenses) High Tech Incorporated (current assets, liabilities, revenues and expenses)

Financial statements: Process, design and preparation (FA)
Audiotron Limited The Wholesalers Group Inc. High Tech Incorporated

Flexible budgets and standard costs (MA)
Medium Manufacturing Corporation Ferguson Foundry Limited Paradox Manufacturing Limited Brookfield Gearbox Products Harvard Industrial Tools Inc.

Foreign currencies (FA)...
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