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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:

A) Debit: cost of sales control account
Credit: raw material control account
B) Debit: work in progress control account
Credit: raw material control account
C) Debit: raw material control account
Credit: work in progress control account
D) Debit: raw material control account
Credit: production overhead control account

2. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:

A) 504,000 kg
B) 496,000 kg
C) 516,000 kg
D) 492,000 kg

3. The materials price variance will be adverse when:

A) The materials usage variance is favourable
B) The actual cost of the materials is more than the standard material cost for the output produced
C) The actual cost of the materials purchased is more than the standard cost of the materials purchased
D) The price of materials has fallen

4. Refer to the exhibit.

In this profit/volume graph, which distance indicates the contribution earned at level of activity L?

A) Distance c
B) Distance a
C) Distance d
D) Distance b

5. Refer to the exhibit.

T operates a process costing system. Data is available for Process A for the month of July.
Inputs for the month:
Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg. There is no opening or closing work in progress for the period.
What is the value of the output from the process in the month?

A) $49,291
B) $46,538
C) $45,120
D) $43,784

Solutions: