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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Which ONE of the following would be classified as an internal environmental cost?

A) Carbon emissions
B) Social welfare costs
C) Health care costs
D) Waste disposal costs

2. The wages of a machine operator who is paid a guaranteed minimum wage plus a bonus for each unit produced would be described as A.

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

3. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
C) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

4. Refer to the exhibit.

A departmental budgetary control report for the latest period includes the following information.
The budgeted variable production cost per unit is

A) $16
B) $10
C) $17
D) $12

5. The materials price variance will be adverse when:

A) The actual cost of the materials purchased is more than the standard cost of the materials purchased
B) The price of materials has fallen
C) The actual cost of the materials is more than the standard material cost for the output produced
D) The materials usage variance is favourable

Solutions: