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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Decision Making Techniques | - Short-term decision making
|
| Accounting for Materials, Labour and Overheads | - Labour costing
|
| Budgeting and Forecasting | - Budget preparation
|
| Introduction to Cost Accounting | - Cost classification and behavior
|
| Costing Methods | - Marginal costing
|
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. 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) 9,000
B) 32,000
C) 36,000
D) 8,000
2. In order for the information in a management accounting report to be authoritative its contents must be:
A) complete and reported in a timely manner.
B) complete and relevant.
C) both financial and non-financial.
D) trusted and from reliable sources.
3. A management accountant has forecast the following cash inflows from four potential projects.
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
A) Project D
B) Project C
C) Project B
D) Project A
4. The forecast costs per unit for a new product are as follows:
The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?
A) $45.00
B) $55.00
C) $46.20
D) $37.80
5. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:
A) 1 year 7 months
B) 1 year 9 months
C) 2 years 6 months
D) 2 years 8 months
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: C | Question # 5 Answer: A |



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