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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. Which of the following is NOT a characteristic of useful operational level information?

A) Governed by financial reporting standards.
B) Available immediately.
C) Sufficiently accurate.
D) Focused on the decision to be made.

2. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The actual fixed production overheads.
B) The under or over absorbed fixed production overheads.
C) The fixed production overhead absorption rate.
D) The closing inventory.
E) The opening inventory.

3. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Stakeholders must be external to the organisation.
B) Only an organisation's shareholders can be considered to be its stakeholders.
C) Anyone with an interest in an organisation can be considered to be one of its stakeholders.
D) Only an organisation's shareholders and employees can be considered to be its stakeholders.

4. 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.

5. A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

A) $47.00
B) $50.77
C) $44.55
D) $54.00

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