CIMA BA2 Exam : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
The 10% increase in production was required to meet unexpected additional sales demand.
The production manager is responsible for negotiating the price of materials with suppliers.
The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
B) The fixed costs should be flexed to $40,000 + 10% = $44,000.
C) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
D) The basic pay hours should not be flexed; they should remain at 1,000 hours.
E) The material price should be flexed to the actual figure of $3.10 per kg.

2. Which one of the following is NOT one of the main roles of the management accountant?

A) Prepare statutory financial information such as the cash flow statement
B) Control operations and ensure the efficient use of resources
C) Plan short-run operations
D) Implement corporate governance procedures and internal controls

3. In the process account, the accounting treatment of the value of the abnormal loss is:

A) Credit Process account Debit Abnormal Loss account
B) Debit Process account Credit Abnormal Loss account
C) Debit Process account Credit Normal Loss account
D) Credit Process account Debit Normal Loss account

4. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable overhead efficiency variance in September?

A) $650 favorable
B) $450 favorable
C) $650 adverse
D) $450 adverse

5. The managing director of a small expanding company has asked you to discuss the positioning of management accounting within his organization.
Which of the following would you suggest is an advantage of the management accountant taking on a business partnering role within the organization?
(i) It is easier for the management accountant to remain objective in decision making situations (ii) The management accountant is an integral part of the business (iii) It is easier to build strong relationships between the managers and the management accountant

A) (i), (ii) and (iii)
B) (i) and (ii)
C) (i) only
D) (ii) and (iii)

Solutions: