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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning and Control | 30% | - Management reporting
|
| Topic 2: Costing | 25% | - Cost identification and classification
|
| Topic 3: Decision Making | 35% | - Short-term decision making
|
| Topic 4: The Context of Management Accounting | 10% | - Purpose of management accounting and the role of the management accountant
|
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
An income statement summary for a particular product shows the following:
In which of the following circumstances would it be appropriate to continue to produce the product?
- A. When avoidable fixed costs are less than £900
- B. When net profit is improved to greater than zero.
- C. When avoidable fixed costs are at least £400
- D. When contribution is greater than zero.
Correct Answer: A 🗳️
The direct labour efficiency variance is:
- A. The difference between the actual wages paid and what should have been paid for the hours worked
- B. The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
- C. The difference between the actual rate of efficiency and the standard rate of efficiency for direct labour
- D. The difference between actual wages paid and the standard labour cost for the output produced
Correct Answer: B 🗳️
A company can increase its margin of safety by which of the following independent actions?
(a) Increasing sales and production
(b) Raising the selling price per unit
(c) Raising the variable cost per unit
(d) Lowering fixed costs
- A. (a), (c) and (d) only
- B. (a), (b) and (d) only
- C. (a), (b) and (c) only
- D. (a) and (b) only
Correct Answer: B 🗳️
The standard labour cost for 1 component is $15.00 (5 hours at $3 per hour). Last month, 6,000 hours were worked at a cost of $17,000 to produce 1,100 components. The labour efficiency variance was:
- A. $1,500 Favourable
- B. $1,000 Favourable
- C. $1,500 Adverse
- D. $1,000 Adverse
Correct Answer: C 🗳️
The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.
Reciprocal servicing is:
- A. where two or more service departments provide service to production departments and to each other
- B. where two or more service departments provide service to production departments but not to each other
- C. where one service department provides service to another and the second department reciprocates by not charging for its services
- D. where only one service department exists which provides service to all production departments
Correct Answer: A 🗳️
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