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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.
Reciprocal servicing is:

A. where two or more service departments provide service to production departments and to each other
B. where two or more service departments provide service to production departments but not to each other
C. where one service department provides service to another and the second department reciprocates by not charging for its services
D. where only one service department exists which provides service to all production departments

Question 2

Refer to the exhibit.

The prime cost of product 'Z' is as follows:
Overheads are absorbed at £4.00 per labor hour in Department 1 and £6.00 per labor hour in Department 2.
The production cost of Product Z, to the nearest £, will be:
Give your answer to 2 decimal places.

Question 3

Refer to the exhibit.

A company is considering purchasing a machine that will have a useful life of three years after which time it will be sold. Relevant cash flows relating to the purchase and operation of the machine are as follows.
The annual cost of capital is 14%.
The net present value of the investment in the machine is, to the nearest whole $:

Question 4

Which THREE of the following statements could explain why a favourable sales volume contribution variance has arisen?

A. The original budgeted sales volume was set unrealistically low
B. The original budgeted sales volume was set unrealistically high
C. The actual selling price was higher than standard
D. The actual selling price was lower than standard
E. The actual contribution per unit was higher than standard
F. Higher quality output attracted more customers than expected

Question 5

Prime cost is:

A. Total product cost minus overheads
B. The material cost of the product
C. The cost of operating a cost centre
D. All costs incurred in making a product

Solutions: