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CIMA E1 Exam Syllabus Topics:

CIMA Managing Finance in a Digital World Sample Questions:

1. Company P is a recruitment agency specialising in placing accountancy and legal personnel in employment. A large part of the role of the agency is to meet the prospective individuals in order to ensure they are placed in the most appropriate roles.
Which THREE elements of the marketing mix relate specifically to the type of business described, to a greater extent than would apply to a manufacturing company?

A) Price
B) Physical evidence
C) Promotion
D) Product
E) Processes
F) People

2. A company manufactures electrical goods and has several product lines, all at different stages in the product life-cycle. As each item works through the life-cycle, the emphasis on marketing and price focus changes. Item X currently has an increased emphasis on investment in the product quality and design, with consideration also being given to reducing the sale price. Item X is in which stage of the product life-cycle?

A) Maturity
B) Introduction
C) Decline
D) Growth

3. TJD is a national retailer of garden accessories and a FTSE 350 company It is currently establishing a remuneration committee According to the UK Corporate Governance Code what is the minimum number of non-executive directors TJD's remuneration committee should be made up of?

A) At least 7
B) At least 5
C) At least 2
D) least 3

4. Data profiling forms an essential element of the extraction transformation and loading process. Which of the following best describes data profiling?

A) Examining the data to understand its content formats and structure.
B) Data being processed into the destination database ready for use
C) Storing data in a systematic and logical way ready for further interrogation.
D) The process of harvesting data from source databases and locations

5. Which of the following scenarios is an example of independence within the role of the finance function?

A) Management accountant chooses to apply depreciation rates based on known replacement date of assets, rather than following accounting standards.
B) Management accountant prepares variance reports based on comparing actual financial data with budgeted expectations.
C) Financial accountant includes the corporation tax provision in the statutory accounts as calculated by the treasury department
D) Financial accountant updates the directors details in the statutory accounts based on the updates provided by the Company Secretary

Solutions: