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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A cash budget is an example of a:

A) Variable budget
B) Fixed budget
C) Flexible budget
D) Rolling budget

2. Refer to the exhibit.

PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
* Scrapped units have no value.
* There was no opening or closing work in progress for August.
What was full cost of output to finished goods in August?

A) $52,687
B) $51,764
C) $53,580
D) $55,460

3. CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
What was the value of normal loss during the month? Give your answer to one decimal place.

4. A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the absorption of production overhead for the period would be:

A) Debit: production overhead control account $158,000
Credit: work in progress control account $158,000
B) Debit: work in progress control account $153,000
Credit: production overhead control account $153,000
C) Debit: work in progress control account $158,000
Credit: production overhead control account $158,000
D) Debit: production overhead control account $153,000
Credit: work in progress control account $153,000

5. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written-down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant revenue of $12,000 for the machine.
B) A relevant cost of $30,000 for the machine.
C) A relevant cost of $40,000 for the redundancy payment.
D) A relevant cost of $10,000 for the machine.
E) A relevant cost of $5,000 for the viability report.
F) A relevant cost of $25,000 each year for administration.

Solutions: