Professional Exam Adapted
LO2: Direct labor variances
LO1: Materials variances
Other topics
Difficulty
Question Type ID Origin CMA/CPA origin
1 T/F E x 5/e: 9-5 Authors
2 T/F E x 4/e: 9-519 Authors
3 T/F E x 5/e: 9-4 Authors
4 T/F E x 5/e: 9-6 Authors
5 T/F M x 2/e: 8-4 Authors
6 T/F E x 2/e: 8-8 Authors
7 T/F E x 5/e: 9-2 Authors
8 T/F M x 7/e: 10-5 Authors
9 T/F E x 6/e: 9-6 Authors
10 T/F E x 3/e: 9-11 Authors
11 Conceptual M/C E x x CMA 3/e: 9-13 CMA
12 Conceptual M/C M x x 7/e: 10-22 Authors
13 Conceptual M/C M x 7/e: 10-25 Authors
14 Conceptual M/C M x CMA 6/e: 9-63 CMA
15 Conceptual M/C M x 7/e: 10-24 Authors
16 Conceptual M/C E x 6/e: 9-42 Authors
17 Conceptual M/C M x CMA CMA,12/94,Part 3,Q24 CMA CMA,12/94,Part 3,Q24
18 Conceptual M/C E x 5/e: 9-17 Authors
19 Conceptual M/C M x 7/e: 10-27 Authors
20 Conceptual M/C M x CMA CMA,12/94,Part 3,Q25 CMA CMA,12/94,Part 3,Q25
10-1
,Chapter 10 Standard Costs and Variances
21 Conceptual M/C E x CMA CMA,12/95,Part 3,Q4 CMA CMA,12/95,Part 3,Q4
22 Conceptual M/C M x CMA CMA, 6/93, III-23 CMA CMA, 6/93, III-23
23 M/C H x 5/e: 9-24 to 25 Authors
24 M/C E x 4/e: 9-557 Authors
25 M/C E x 11/26/97,A6 E.N.
26 M/C E x 11/26/97,B6 E.N.
27 M/C H x 5/e: 9-26 Authors
28 M/C H x 6/e: 9-39 Authors
CIMA,May 1996,
CIMA,May 1996,Stage 2, Stage 2, Operational
29 M/C H x CIMA Operational Cost Accounting, Q1.1 CIMA Cost Accounting, Q1.1
30 M/C E x 11/26/97,C6 E.N.
31 M/C E x 11/26/97,D6 E.N.
32 M/C H x 4/e: 9-558 Authors
33 M/C H x 5/e: 9-41 Authors
34 M/C H x 5/e: 9-29 to 30 Authors
CIMA,
CIMA,November 1996,Stage 1, November 1996,Stage 1,
35 M/C H x CIMA Cost Accounting, Q1.7 CIMA Cost Accounting, Q1.7
36 M/C E x 11/26/97,E6 E.N.
37 M/C E x 11/26/97,F6 E.N.
38 M/C H x 5/4/2003 Single MC H4 E.N.
39 M/C M x 5/24/2003 Single MC L4 E.N.
40 M/C H x 5/5/2003 Single MC N4 E.N.
41 M/C H x 5/5/2003 Single MC O4 E.N.
42 M/C M x 5/5/2003 Single MC P4 E.N.
43 M/C M x 9/24/2004 Single MC AC4 E.N.
44 M/C M x 9/24/2004 Single MC AD4 E.N.
45 M/C M x 9/24/2004 Single MC AE4 E.N.
10-1 46-51 Multipart M/C E x x x 2/e: 8-8 to 13 Authors
10-2 52-56 Multipart M/C M x x x 6/e: 9-47 to 51 Authors
10-3 57-62 Multipart M/C M x x x 12/4/2009 Multi MC A1 E.N.
10-4 63-68 Multipart M/C E x x x 12/4/2009 Multi MC B1 E.N.
10-5 69-74 Multipart M/C M x x x 12/4/2009 Multi MC C1 E.N.
10-6 75-80 Multipart M/C E x x x 12/4/2009 Multi MC D1 E.N.
10-2
,Chapter 10 Standard Costs and Variances
10-7 81-86 Multipart M/C M x x x 12/4/2009 Multi MC E1 E.N.
10-8 87-92 Multipart M/C E x x x 12/4/2009 Multi MC F1 E.N.
10-9 93-98 Multipart M/C M x x x 12/4/2009 Multi MC G1 E.N.
10-10 99-104 Multipart M/C E x x x 12/4/2009 Mulit MC H1 E.N.
104-
10-11 108 Multipart M/C E x x 5/e: 9-71 to 74 CMA
10-12 109-112 Multipart M/C E x x 6/e: 9-17 to 20 Authors
10-13 113-117 Multipart M/C M-H x x 6/e: 9-32 to 36 Authors
10-14 118-119 Multipart M/C E x 11/26/97,A9 E.N.
10-15 120-121 Multipart M/C M x 12/4/2009 Multi MC I1 E.N.
10-16 122-123 Multipart M/C E x 12/4/2009 Multi MC J1 E.N.
10-17 124-125 Multipart M/C M x 12/4/2009 Multi MC K1 E.N.
10-18 126-127 Multipart M/C M x 12/4/2009 Multi MC L1 E.N.
10-19 128-129 Multipart M/C H x 6/e: 9-65 to 66 Authors
10-20 130-131 Multipart M/C E x 11/26/97,B7 E.N.
10-21 132-133 Multipart M/C M x 12/4/2009 Multi MC M1 E.N.
10-22 134-135 Multipart M/C E x 12/4/2009 Multi MC N1 E.N.
10-23 136-137 Multipart M/C M x 12/4/2009 Multi MC O1 E.N.
10-24 138-139 Multipart M/C E x 12/4/2009 Multi MC P1 E.N.
140-
10-25 141 Multipart M/C E x 11/26/97,C7 E.N.
10-26 142-143 Multipart M/C H x 6/e: 9-40 to 41 Authors
144-
10-27 145 Multipart M/C M x New,12/6/97,A7 E.N.
146-
10-28 147 Multipart M/C M x 9/24/2004 Multi MC G4 E.N.
10-29 148-149 Multipart M/C E x 9/24/2004 Multi MC I4 E.N.
150-
10-30 151 Multipart M/C E x 9/24/2004 Multi MC L4 E.N.
10-31 152-153 Multipart M/C M x 12/4/2009 Multi MC Q1 E.N.
154-
10-32 155 Multipart M/C E x 12/4/2009 Multi MC R1 E.N.
156-
10-33 157 Multipart M/C M x 12/4/2009 Multi MC S1 E.N.
10-34 158-159 Multipart M/C M x 12/4/2009 Multi MC T1 E.N.
160 Problem M x x x 6/e: Problem 9-1 Authors
10-3
, Chapter 10 Standard Costs and Variances
161 Problem M x x x 12/4/2009 Problem A1 E.N.
162 Problem E x x x 12/4/2009 Problem B1 E.N.
163 Problem E x x x 12/4/2009 Problem C1 E.N.
164 Problem M x x x 12/4/2009 Problem D1 E.N.
165 Problem E x x x 12/4/2009 Problem E1 E.N.
166 Problem E x x x 12/4/2009 Problem F1 E.N.
167 Problem H x x 7/e: 10-Problem 76 Authors
168 Problem E x 11/26/97,A9 E.N.
169 Problem E x EN 4/21/2003 F4 E.N.
170 Problem E x EN 4/21/2003 G4 E.N.
171 Problem E x 11/26/97,B7 E.N.
172 Problem E x EN 4/21/2003 J4 E.N.
173 Problem E x EN 4/21/2003 K4 E.N.
174 Problem E x 11/26/97,C7 E.N.
175 Problem E x EN 4/21/2003 L4 E.N.
176 Problem E x EN 4/21/2003 M4 E.N.
177 Problem M x 9/24/2004 Problem G4 E.N.
178 Problem M x 9/24/2004 Problem I4 E.N.
179 Problem E x 9/24/2004 Problem L4 E.N.
180 Problem E x 9/24/2004 Problem M4 E.N.
10-4
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