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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Pricing decisions - Cost-volume-profit analysis - Relevant costing for short-term decisions - Investment appraisal techniques - Risk and uncertainty analysis |
| The Context of Management Accounting | 10% | - Global Management Accounting Principles - Role and purpose of management accounting - Role of CIMA and professional ethics - Characteristics of useful financial information |
| Costing | 25% | - Cost estimation techniques - Cost classification and behaviour - Job, batch, process and service costing - Marginal and absorption costing - Overhead allocation, apportionment and absorption |
| Planning and Control | 30% | - Standard costing and variance analysis - Budgeting methods and techniques - Budgeting concepts and preparation - Performance measurement and reporting |
CIMA Fundamentals of management accounting Sample Questions:
Question 1
Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?
A. Information
B. Impact
C. Trust
D. Communication
Question 2
Refer to the exhibit.
The standard labour cost per unit of product 'B' is $24 (6 hours @ $4 per hour).
During period 5 the following details were recorded:
The output during period 5 was
Question 3
Overhead absorption is best described as:
A. The identification of costs specifically attributable to a particular cost centre
B. The process of sharing costs amongst two or more cost centres
C. The identification of overhead cost variances
D. The charging of overheads to cost units produced
Question 4
Refer to the exhibit.
The management accountant has completed the initial allocation and apportionment of overheads as follows.
The service department costs are now to be reapportioned to the other departments as follows, taking account of reciprocal servicing.
After the service department costs have been reapportioned, the total overhead cost of Department A, to the nearest $, will be:
Question 5
A company has produced its cash budget for the year and is concerned at the level of the cash deficit being shown. Which THREE of the following would enable the company to reduce its cash deficit in the short term?
A. Purchase new non-current assets to increase productivity levels
B. Take longer to pay suppliers
C. Increase the overdraft facility
D. Increase receivable levels to encourage sales
E. Lease rather than purchase new non-current assets
F. Reduce inventory level of finished goods
Solutions:
| Question 1 Answer: A | Question 2 Answer: Only visible for members | Question 3 Answer: D | Question 4 Answer: Only visible for members | Question 5 Answer: B,E,F |
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