CIMA BA2

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The output and costs for two periods were as follows:
Fixed costs will remain constant, but during Period 7, the variable cost per unit will increase by 25%. The output for Period 7 will be 1,600 units.
The budgeted total cost for period 7 will be:

2. A company budgeted £100,000 for labour.
However, feedback indicates that due to the need for overtime, the actual figure is more likely to be £120,000.
What type of feedback is this an example of?
Select the correct answer from the choices below:

A) Positive feedback
B) internal feedback
C) Substantive feedback
D) ExternaI feedback
E) Negative feedback

3. Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.
Which FOUR combinations could possibly have resulted in this situation?

A) Combination G
B) Combination H
C) Combination F
D) Combination C
E) Combination A
F) Combination B
G) Combination E
H) Combination D

4. The following list contains many different types of costs for a business. However, only four of them would be considered costs centres. Which four?

A) Function
B) Material
C) Activity
D) Operations
E) Staff
F) Service location
G) Equipment
H) Tax

5. CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.
In a month when actual sales were $358,400, CVP's margin of safety in units was

Solutions: