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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

In the context of short term decision making, what is a notional cost?

A. A cost which cannot be measured in financial terms
B. A cost which is already committed and cannot be avoided
C. A cost which cannot be forecast with any degree of certainty
D. A cost which reflects the use of resources when no actual cost is incurred

Question 2

Which one of the following statements about historical cost and economic value is correct?

A. The concept of economic value applies only to non-current assets
B. The historical cost of an asset reduces as the remaining useful life of the asset reduces
C. The economic value of an asset will depend on the alternative uses for the asset
D. The historical cost of an asset will always be lower than its economic value

Question 3

A manufacturing company uses an absorption based costing system. At the start of the period they planned to make 30,000 units at a selling price of £900 per unit Fixed overheads were expected to be £900,000. The variable cost per unit is £300.
At the end of the period actual overheads were £858,000, and 33,000 units were produced, of which 32,000 were sold.
Which of the following statements are TRUE? Select ALL that apply.

A. The Net Profit was £18,342,000.
B. The Net Profit was £18,372,000.
C. The Gross Profit was £18,240,000.
F, The Gross Profit was £19,200,000.
D. Overheads were under-absorbed by £2,000.
E. Overheads were over-absorbed by £132,000.
F. The fixed overhead absorption rate is £30 per unit.
G. The fixed overhead absorption rate is £26.00 per unit.

Question 4

During Period 8, 120kgs of material 'X' was purchased for a total cost of £1,920. This resulted in a materials price variance of £240 adverse.
What was the standard price per kg of Material 'X'?

Question 5

The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.

Solutions: