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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

A) $75,500
B) $71,672
C) $71,821
D) $70,720

2. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $9
B) $7
C) $8
D) $6

3. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of financial position.
B) Budgeted statement of profit or loss.
C) Sales budget.
D) Cash flow budget.
E) Finished goods inventory budget.
F) Administration overhead budget.

4. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) The annuity factor for project A would double the annuity factor for project B.
B) An annuity could be used to calculate the net present value of the projects.
C) A perpetuity could be used to calculate the net present value of the projects.
D) The annuity factor for project A would be lower than the annuity factor for the project B.

5. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The raw material inventory at the end of period 2 should be valued at $20 per litre.
B) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E) An adverse material price variance should be recorded in the statement of profit or loss for period 1.

Solutions: