CIMA BA2 : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period
2, 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
B) The raw material inventory at the end of period 2 should be valued at $20 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

2. Refer to the exhibit.

The following information relates to Job 123:
The selling price to the customer for Job 123 is:

3. Refer to the exhibit.

The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:

4. An increase in the variable cost per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:

A) Move to the right
B) Move to the left
C) Stay where it is
D) Double

5. Which of the following statements about batch costing is true?

A) Batch costing must use absorption costing.
B) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
C) Batch costing must use marginal costing.
D) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

Solutions: