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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Costing | 25% | - Process costing and joint products - Cost classification and behaviour - Materials, labour and overhead costing - Absorption and marginal costing - Activity-based costing |
| Topic 2: Planning and Control | 30% | - Variance analysis - Budgeting concepts and preparation - Reporting for control and performance measurement - Flexible budgets and standard costing |
| Topic 3: The Context of Management Accounting | 10% | - Comparison with financial accounting - Business environment and organizational structure - Role of management accounting - CIMA code of ethics |
| Topic 4: Decision Making | 35% | - Capital investment appraisal - Pricing decisions - Risk and uncertainty in decision making - Relevant costing for short-term decisions - Cost-volume-profit analysis |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
Question 1
Which type of budget would be the most suitable for a cash budget?
A. Fixed budget
B. Incremental budget
C. Rolling budget
D. Flexible budget
Question 2
A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.
Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?
A. If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
B. If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
C. If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
D. The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
Question 3
FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.
What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.
Question 4
A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.
The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:
A. $75,500
B. $71,672
C. $71,821
D. $70,720
Question 5
A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)
A. A relevant cost of $10,000 for the machine.
B. A relevant cost of $30,000 for the machine.
C. A relevant cost of $5,000 for the viability report.
D. A relevant cost of $25,000 each year for administration.
E. A relevant cost of $40,000 for the redundancy payment.
F. A relevant revenue of $12,000 for the machine.
Solutions:
| Question 1 Answer: C | Question 2 Answer: B | Question 3 Answer: Only visible for members | Question 4 Answer: D | Question 5 Answer: A,C,D |
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