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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

BBB has drawn up the following flexed budgets for the year:
What would be the total budgeted costs at the 80% level of activity?

A) $350,636
B) $360,794
C) $355,080
D) $372,223

2. Why is it important to have a professional body such as CIMA in management accounting?

A) To increase the employability of accountants
B) Regulates the amount accountants in circulation
C) Ensures certain standards are set and maintained
D) Helps make sure certain standards are set and maintained
E) To punish those who breach standards

3. Refer to the exhibit.

T operates a process costing system. Data is available for Process A for the month of July.
Inputs for the month:
Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg. There is no opening or closing work in progress for the period.
What is the value of the output from the process in the month?

A) $45,120
B) $43,784
C) $49,291
D) $46,538

4. Refer to the exhibit.

BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?

A) An increase of 12.5%
B) An increase of 20%
C) An increase of 5%
D) An increase of 25%

5. Refer to the exhibit.

Which type of cost do the following figures represent?

A) Fixed
B) Semi-variable
C) Variable
D) Curvi-linear

Solutions: