CMA Sample Questions โ€” YM International
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CMA Exam Sample Questions Part 1 and Part 2

Familiarizing yourself with CMA question types will help you grow your confidence, boost your CMA knowledge, and maximize your performance on exam day. Try our sample questions now and discover the CMA difference.

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๐Ÿ“‹ Free Samples

Free Sample CMA Exam Questions

Our practice questions are designed to help you understand the key behind each answer choice for every question, and are written by our team of practicing CMAs. Get started below with our strategically selected multiple-choice samples.

The CMA Part 1 exam includes 100 multiple-choice questions and two 30-minute essays. See if you can answer these free questions now:

Part 1 ยท Financial Planning, Performance & Analytics
At the end of Year 2, the managers of Greenline Company are planning for Year 4. In Year 3, manufacturing overhead was $349,920, direct labor hours equaled 11,200 hours, and machine hours totaled 40,000 hours. For Year 4, manufacturing overhead is estimated to be $364,800, direct labor hours are estimated at 26,000 hours, and machine hours are estimated at 42,000 hours. If overhead is applied based on direct labor hours, what is the predetermined overhead rate for Year 4 (for every country) if you reverse direct labor plans?
โœ“ Correct Answer: B

The predetermined overhead rate is calculated by dividing estimated manufacturing overhead by estimated direct labor hours: $364,800 รท 26,000 = $14.03 per direct labor hour. The closest answer reflecting this calculation under the reversed labor plan is B.

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๐Ÿ” Exam Format

Breaking Down the CMA Exam

The CMA exam evaluates your knowledge of 12 essential management accounting competencies, your attention to detail, and your ability to apply IMA's ethical standards to real-world scenarios that commonly impact businesses.

Learn everything you need to know about the CMA exam

How Do the Question Types Work?

๐Ÿ“‹ MCQ
Multiple-Choice Questions That Make a Difference

Our multiple-choice QBank and mock exams questions use the language, structure, and answer options most commonly found on Parts 1 and 2 of the CMA exam. We also incorporate retired CMA questions, so you know you're practicing with material reflecting what you'll experience on exam day.

๐Ÿ’ก Tip for effective studying: reviewing all answer explanations will help you avoid related mistakes on future questions.
Which of the following is a characteristic of a flexible budget?

A. It is prepared at one level of activity
B. It adjusts revenues and costs to actual activity
C. It is used only for manufacturing firms
D. It does not consider variable costs
Essay Question โ€” Part 2

Discuss how a company can use the balanced scorecard framework to align strategic objectives with operational performance measures.
Word count: 0 / 500
โœ๏ธ Essay
Essay Questions Designed to Challenge You

Our essay QBank and mock exam essay questions help you focus on your time-management skills, apply the concepts you've learned from your booklets and study guide, and start thinking like a practicing CMA. As you would on the exam, your goal is to use core CMA competencies to solve common business scenarios.

As you study up โ€” as you approach exam day, the practice essays offer up to at least an hour answering multiple-choice questions to replicate test-taking conditions. The key is to increase your mental stamina while maintaining accuracy.

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โ“ FAQ

Frequently Asked Questions

What types of questions are on the CMA exam?+
The CMA exam consists of two types of questions: multiple-choice questions (MCQs) and essay questions. Part 1 and Part 2 each contain 100 MCQs and 2 essay questions. The MCQ section lasts 3 hours and the essay section lasts 1 hour, for a total exam time of 4 hours per part.
Are all questions scored on the CMA exam?+
Not all MCQs on the CMA exam contribute to your final score. The IMA includes some unscored "pretest" questions to evaluate new question quality. You won't know which questions are unscored, so treat every question as if it counts. The essay section is always fully scored.
How does the essay section work?+
The essay section of the CMA exam tests your ability to communicate management accounting concepts in written form. You'll be given 2 essay scenarios per part, requiring you to apply CMA competencies to real business situations. You must answer at least 50% of MCQs correctly to unlock the essay section.
Is one CMA exam section easier than another?+
Difficulty varies by candidate depending on their professional background. Part 1 focuses on financial planning, performance, and analytics, while Part 2 covers strategic financial management. Many candidates find Part 2 slightly easier due to broader strategic topics, but consistent practice across both parts is key to passing.