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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.
You are concerned that certain parts of the production line are producing excess waste and damaging profits.
Which type of cost centre would be most useful in this situation?

A) Service location
B) Activity
C) Equipment
D) Function

2. Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases

A) (a), (c), (d), (b)
B) (c), (a), (d), (b)
C) (a), (c), (b), (d)
D) (c), (a), (b), (d)

3. A company achieves a profit/volume ratio of 25%. Sales for the month of July were £127,280 and fixed costs were £24,872.
What was the profit for the month?

A) £25,602
B) £38,038
C) £6,218
D) £6,948

4. A profit margin of 20% of sales is the same as a profit on total cost of:
Give your answer to 2 decimal places.

5. 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 total variable production overhead variance in September?

A) $200 favourable
B) $200 adverse
C) $650 favourable
D) $650 adverse

Solutions: