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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Which THREE of the following statements could explain why an adverse material price variance has arisen?

A) Purchase of inferior quality materials
B) Poor production planning
C) Poor inventory control
D) Change in market conditions causing a general price rise
E) Increased efficiency in the purchasing department
F) Bulk purchasing resulting in higher discounts

2. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480.
What was the budgeted level of overheads?

A) £245,072
B) £242,000
C) £233,200
D) £224,720

3. The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

A) Variable cost
B) Semi-variable cost
C) Fixed cost
D) Stepped fixed cost

4. Which of the following statements is correct?
i. sector bodies use budgetary planning and control systems
ii. costing cannot be used by public sector bodies because they have no measurable output iii. in public sector bodies tend to focus on cost management therefore they have no need for non-financial information

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

5. Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.
The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

A) £6,250 adverse
B) £6,406 adverse
C) £6,250 favourable
D) £6,406 favourable

Solutions: