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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The unit data for a product are:
(a) selling price £12
(b) variable cost £6.
If selling prices are reduced by 10% and variable costs are increased by 12.5%, which of the following is the revised profit/volume ratio?

A) 0.375
B) 0.4875
C) 0.542
D) 0.5

2. Refer to the exhibit.

The following extracts are taken from a company's budgetary planning papers, showing the budgeted costs to be incurred at two activity levels:
Direct material is a wholly variable cost.
Direct labour is a semi-variable cost.
Production overhead is a step cost, with a single step at an output of 450 units.
The total budget cost allowance for an output of 480 units is:

3. A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A) a fixed cost
B) a step cost
C) a variable cost
D) a semi-variable cost

4. Refer to the exhibit.

The management accountant has completed the appraisal of a project which is forecast to generate the following cash flows.
It has now been discovered that the cash inflow in year 3 has been overestimated.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV decrease; payback period stay the same
B) NPV decrease; payback period decrease
C) NPV decrease; payback period increase
D) NPV increase; payback period increase

5. LC 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 was no opening work in progress.
What was the value of the abnormal loss/gain during the month (to the nearest £)?

Solutions: