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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

An income statement summary for a particular product shows the following:
In which of the following circumstances would it be appropriate to continue to produce the product?

A. When avoidable fixed costs are at least £400
B. When avoidable fixed costs are less than £900
C. When net profit is improved to greater than zero.
D. When contribution is greater than zero.

Question 2

Which THREE of the following cost items would normally be classified as fixed costs?

A. Rent of the factory
B. Depreciation of machinery
C. Factory manager's salary
D. Direct materials
E. Direct Labour
F. Royalties payable on goods produced

Question 3

Refer to the exhibit.

A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The cost of capital is 12%.
The net present value of the investment in the machine is:

Question 4

Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material. The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

A. Option D
B. Option B
C. Option A
D. Option C

Question 5

Which of the following is NOT a valid purpose of budgeting?

A. To comply with financial reporting requirements.
B. To coordinate the different activities of an organisation.
C. To authorise managers to incur expenditure.
D. To communicate targets to managers.

Solutions: