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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Accounting for Materials, Labour and Overheads | - Material control
|
| Budgeting and Forecasting | - Budgetary control
|
| Costing Methods | - Absorption costing
|
| Decision Making Techniques | - Cost analysis for decisions
|
| Introduction to Cost Accounting | - Cost units and cost centers
|
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
Question 1
Which of the following is a relevant cost?
A. A historical cost
B. An incremental cost
C. A sunk cost
D. A committed cost
Question 2
Which of the following statements regarding variances is valid?
A. Using higher quality material than standard could explain an adverse labour efficiency variance.
B. An adverse labour rate variance could explain a favourable labour efficiency variance.
C. Improved maintenance of production machinery could explain an adverse material usage variance.
D. Poor supervision could explain a favourable labour rate variance.
Question 3
FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.
Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.
Question 4
The budget and actual cost statements for the production department for the latest period were as follows.
Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)
A. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
B. The fixed costs should be flexed to $40,000 + 10% = $44,000.
C. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D. The basic pay hours should not be flexed; they should remain at 1,000 hours.
E. The material price should be flexed to the actual figure of $3.10 per kg.
Question 5
A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
A. Outlet C
B. Outlet A
C. Outlet B
D. Outlet D
Solutions:
| Question 1 Answer: B | Question 2 Answer: B | Question 3 Answer: Only visible for members | Question 4 Answer: A,E | Question 5 Answer: A |
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