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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

RX Ltd expects to have limited machine time for July, which will result in the following production levels:
It is anticipated that there will be 1,500 units of opening inventory and the company wishes to hold a minimum of 500 units of closing inventory at the end of July.
How many units will be available for sale during July?

2. A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.

3. A company operates a flexible budget system. A budget for direct material cost is set at £12500 for 2500 kgs of material.
It is budgeted that all materials will be obtained at a 5% discount when total production is in excess of 2700 kgs.
What variance is reported if actual material usage is 3000 kgs and the actual cost is £13500?

A) £1500 favourable
B) £1250 favourable
C) £750 favourable
D) £1000 adverse

4. Refer to the exhibit.

The budgeted contribution for last month was $53,600. The variances reported were as follows:
The actual contribution for last month was:

5. Normal loss which has a scrap value in a process should be valued at:

A) A full share of the process cost minus the scrap value of the normal loss
B) A full share of the process costs on the same basis as good production
C) Scrap value only
D) Nil value

Solutions: