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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the Exhibit.

Zepher Ltd. manufactures three products, which require the same type of machine. The following fixed cost and profit per unit is available:

In a period in which machine hours are in short supply, which of the following options is the rank order of production?
Answer is:

A) Option A
B) Option D
C) Option B
D) Option C

2. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) The annuity factor for project A would double the annuity factor for project B.
B) The annuity factor for project A would be lower than the annuity factor for the project B.
C) An annuity could be used to calculate the net present value of the projects.
D) A perpetuity could be used to calculate the net present value of the projects.

3. Which of the following entries to record the direct and indirect labour costs in the month are correct?

The correct entry is

A) C
B) B
C) A
D) D

4. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours.
Actual labour hours were 10% below budget for the period and overheads incurred were 10% above budget for the period. This would result in:

A) Neither an over- or under-absorption of overheads for the period
B) Impossible to tell from the information available
C) An under-absorption of overheads for the period
D) An over-absorption of overheads for the period

5. The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was

A) $390 adverse
B) $680 adverse
C) $280 adverse
D) $160 adverse

Solutions: