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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Planning and Control | 30% | - Variance analysis - Reporting for control and performance measurement - Budgeting concepts and preparation - Flexible budgets and standard costing |
| Decision Making | 35% | - Cost-volume-profit analysis - Relevant costing for short-term decisions - Risk and uncertainty in decision making - Capital investment appraisal - Pricing decisions |
| Costing | 25% | - Materials, labour and overhead costing - Absorption and marginal costing - Process costing and joint products - Activity-based costing - Cost classification and behaviour |
| The Context of Management Accounting | 10% | - Role of management accounting - Business environment and organizational structure - CIMA code of ethics - Comparison with financial accounting |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
Which of the following statements regarding variances is valid?
- A. Improved maintenance of production machinery could explain an adverse material usage variance.
- B. An adverse labour rate variance could explain a favourable labour efficiency variance.
- C. Poor supervision could explain a favourable labour rate variance.
- D. Using higher quality material than standard could explain an adverse labour efficiency variance.
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FILL BLANK
A company uses full cost pricing. The unit costs for product Z are given below.
What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.
$25
The forecast costs per unit for a new product are as follows:
The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?
- A. $45.00
- B. $55.00
- C. $37.80
- D. $46.20
In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)
- A. Salary paid to the factory manager.
- B. Maintenance costs for the company's only production line.
- C. Factory rent.
- D. Royalties paid to the designers of the products.
- E. Commissions paid to the sales team.
The budget and actual cost statements for the production department for the latest period were as follows.
Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)
- A. The fixed costs should be flexed to $40,000 + 10% = $44,000.
- B. The material price should be flexed to the actual figure of $3.10 per kg.
- C. The basic pay hours should not be flexed; they should remain at 1,000 hours.
- D. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
- E. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
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