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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
How many units (to the nearest whole unit) will the organization need to produce and sell to generate a profit of £500,000?

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
What is the value of the finished goods?

3. Refer to the exhibit.

Which is the correct journal entry required to record an adverse labour rate variance in an integrated accounting system?
The correct journal entry required to record an adverse labour rate variance in an integrated accounting system is:

A) D
B) A
C) C
D) B

4. Refer to the Exhibit.

Zepher Ltd. manufactures three products, which require the same type of machine. The following fixed cost and profit per unit is available:

In a period in which machine hours are in short supply, which of the following options is the rank order of production?
Answer is:

A) Option B
B) Option A
C) Option D
D) Option C

5. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:

A) £5,000 favourable
B) £5,000 adverse
C) £1,000 favourable
D) £3,000 adverse

Solutions: