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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

A) $5,666 adverse.
B) $9,267 adverse.
C) $16,000 adverse.
D) $6,220 adverse.

2. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B) Royalties paid on per unit basis are an example of an indirect expense.
C) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
D) Rent paid for a factory in which several different products are produced is an example of an indirect expense.

3. A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A) $2,208 credit.
B) $2,208 debit.
C) $22,672 debit.
D) $22,672 credit.

4. The concept of the time value of money:

A) recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
B) is used for making short term decisions.
C) recognises the fact that earlier cash flows are worth more because they can be reinvested.
D) determines the higher interest rates that must be paid on longer term loans.

5. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 32,000
B) 36,000
C) 9,000
D) 8,000

Solutions: