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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Planning and Control | 30% | - Standard costing and variance analysis - Budgeting methods and techniques - Performance measurement and reporting - Budgeting concepts and preparation |
| Decision Making | 35% | - Cost-volume-profit analysis - Investment appraisal techniques - Risk and uncertainty analysis - Pricing decisions - Relevant costing for short-term decisions |
| Costing | 25% | - Job, batch, process and service costing - Cost classification and behaviour - Cost estimation techniques - Marginal and absorption costing - Overhead allocation, apportionment and absorption |
| The Context of Management Accounting | 10% | - Role and purpose of management accounting - Role of CIMA and professional ethics - Global Management Accounting Principles - Characteristics of useful financial information |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
- A. Fabex Ltd. manufactures a household detergent called "Clear". The standard data for one of the chemicals used in production (chemical XTC) is as follows:
(a) 50 litres used per 100 litres of 'Clear' produced
(b) Budgeted monthly production is 1000 litres of 'Clear'.
The closing inventory of chemical XTC for November valued at standard price was as follows:
Actual results for the period during December were as follows:
(a) 500 litres of chemical XTC was purchased for £1300.
(b) 550 litres of chemical XTC was used.
(c) 900 litres of 'Clear' was produced.
It is company policy to extract the material price variance at the time of purchase.
What is the total direct material usage variance (to the nearest whole number)? - B. £250 adverse
- C. £260 adverse
- D. £260 favourable
- E. £250 favourable
Correct Answer: A 🗳️
A flexible budget is:
- A. A budget that can be flexed if fixed costs are different from forecast
- B. A budget that can be flexed if the inflation level is different from forecast
- C. A budget that can be flexed if unit variable costs are different from forecast
- D. A budget that can be flexed if the activity level is different from forecast
Correct Answer: D 🗳️
In an integrated accounting system, the accounting entries for over absorption of production overheads would be.
- A. Debit: Income statementCredit: Work in progress control account
- B. Debit: Finished goods control accountCredit: Production overhead control account
- C. Debit: Production overhead control accountCredit: Income statement
- D. Debit: Finished Goods control accountCredit: Income statement
Correct Answer: C 🗳️
Refer to the exhibit.
T operates a process costing system. Data is available for Process A for the month of July.
Inputs for the month:
Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg. There is no opening or closing work in progress for the period.
What is the value of the output from the process in the month?
- A. $49,291
- B. $46,538
- C. $43,784
- D. $45,120
Correct Answer: C 🗳️
Refer to the exhibit.
The profit/volume graph below has been prepared for a product for which the following data are available for a period:
Selling price - $28 per unit
Variable cost - $23 per unit
Fixed cost - $4 per unit
Forecast sales volume is 1,000 units each period.
The value of P in units is:
Correct Answer:
800
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