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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Which of the following would NOT require taking into account the time value of money?

A) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
B) Calculating the present value of a five-year annuity.
C) Deciding to make a long-term investment in a project on the basis of its payback period.
D) Selecting an investment project on the basis that it has a positive net present value (NPV).

2. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:

3. Budgets are produced:
(a) For planning purposes
(b) For control purposes
(c) To be published with the annual accounts
(d) To comply with international accounting standards

A) (b) and (d) only
B) (a), (b), (c) and (d)
C) (a) and (b) only
D) (b) and (c) only

4. Refer to the exhibit.

The budgetary control report for the latest period shows the following. Variances in brackets are adverse.
Which THREE of the following statements can definitely be inferred from this control report?

A) The direct labour rate variance is adverse
B) The variable overhead efficiency variance is adverse
C) The total expenditure variance is adverse
D) The sales volume contribution variance is adverse
E) The selling price variance is favourable
F) The direct material price variance is favourable

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.
The value of closing work in progress at the end of the month is closest to:

A) £8,945
B) £5,915
C) £6,250
D) £6,195

Solutions: