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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

A company provides its managers with monthly budgetary control reports. Which ONE of the following types of financial information is this?

A. Tactical
B. Operational
C. Strategic
D. Planning

Question 2

Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)

A. Profitability ratios
B. Market share
C. Employee morale
D. Return on investment
E. Competitor reaction
F. Government regulations

Question 3

Refer to the exhibit.

John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:

Question 4

Refer to the exhibit.

The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
What was the actual sales revenue for Product W in April?

A. $111,900
B. $111,300
C. $115,200
D. $108,000

Question 5

Two rival furniture manufacturers have recently merged together. Before the merge each party had three outlets and one factory each. Now they have two factories, six stores with another 3 planned in the next year.
Previously, one company had operated with function cost centres, looking at costs incurred by each department whilst the other had chosen to look at costs per activity.
Whilst the companies were small this worked and costs were easy to manage and issues could be dealt with quickly and efficiently. Since then costs have gone out of control as the old systems no longer work for this large, nationwide company.
What is a suitable type of cost centre to use now?

A. Activity
B. Service location
C. Equipment

Solutions: