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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A manufacturing company uses an absorption based costing system. At the start of the period they planned to make 30,000 units at a selling price of £900 per unit Fixed overheads were expected to be £900,000. The variable cost per unit is £300.
At the end of the period actual overheads were £858,000, and 33,000 units were produced, of which 32,000 were sold.
Which of the following statements are TRUE? Select ALL that apply.

A) The fixed overhead absorption rate is £30 per unit.
B) Overheads were under-absorbed by £2,000.
C) The Gross Profit was £18,240,000.
F, The Gross Profit was £19,200,000.
D) Overheads were over-absorbed by £132,000.
E) The Net Profit was £18,342,000.
F) The Net Profit was £18,372,000.
G) The fixed overhead absorption rate is £26.00 per unit.

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. Refer to the exhibit.

DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off

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

4. Which THREE of the following cost items would normally be classified as fixed costs?

A) Depreciation of machinery
B) Factory manager's salary
C) Royalties payable on goods produced
D) Rent of the factory
E) Direct materials
F) Direct Labour

5. The accounting treatment for overheads over absorbed is to:

A) Decrease the cost per unit for the period
B) Increase the cost per unit for the period
C) Credit the income statement for the period
D) Debit the income statement for the period

Solutions: