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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases

A. (c), (a), (b), (d)
B. (c), (a), (d), (b)
C. (a), (c), (b), (d)
D. (a), (c), (d), (b)

Question 2

An increase in the variable cost per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:

A. Move to the right
B. Double
C. Stay where it is
D. Move to the left

Question 3

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

Question 4

The standard labour hours for all products manufactured by a company include an allowance for idle time. Idle time is budgeted to be 5% of total hours worked. Each unit of product G requires an input of 9.5 active labour hours. The labour rate is $12 per hour.
The standard labour cost shown on the standard cost card for one unit of product G will be

A. $119.70
B. $114.00
C. $120.00
D. $10.00

Question 5

Refer to the exhibit.

ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:
The magazine is currently sold at $2.00 per copy.
The margin of safety is

Solutions: