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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1.
Which of the following is TRUE regarding the figures given in the table?

A) Median falls into the 30<x<40 group.
B) Modal group = 50<x<60.
C) Range = 70 years.
D) The youngest customer is 10 years old.

2. 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.

3. An overtime premium may be defined as:

A) The additional payment made during overtime hours
B) The total number of overtime hours worked
C) A premium paid to workers with special skills
D) The rate of pay at which overtime hours are paid

4. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $8
B) $6
C) $9
D) $7

5. Refer to the exhibit.

A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The cost of capital is 12%.
The net present value of the investment in the machine is:

Solutions: