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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 50,000 and 40,000 units respectively.
The budgeted production for November will be

2. Fixed costs can best be described as:

A) Costs which are difficult to budget accurately
B) Costs which never change
C) Costs which remain constant, within a relevant range, when activity levels change
D) Costs which are uncontrollable

3. Refer to the exhibit.

The indirect costs of a hospital's Radiology Department consists mainly of equipment related costs. Details of the budget for Period 4 are:
The most appropriate overhead absorption rate is:

A) £6 per machine hour
B) £3 per staff hour
C) 400% of radiologists' wages
D) 10% of machine value

4. A company currently allows a discount of 10% to customers who pay at the time of purchase.
If 20% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £9,000 are:

5. The materials price variance will be adverse when:

A) The actual cost of the materials purchased is more than the standard cost of the materials purchased
B) The price of materials has fallen
C) The actual cost of the materials is more than the standard material cost for the output produced
D) The materials usage variance is favourable

Solutions: