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

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

Question 1

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. An adverse material price variance should be recorded in the statement of profit or loss for period 2.
B. The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
C. 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.
D. An adverse material price variance should be recorded in the statement of profit or loss for period 1.
E. The raw material inventory at the end of period 2 should be valued at $20 per litre.

Question 2

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

A. $5,666 adverse.
B. $6,220 adverse.
C. $16,000 adverse.
D. $9,267 adverse.

Question 3

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A. Gross margin
B. Return on capital employed
C. Sales price variance
D. Contribution per unit

Question 4

A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?

A. Project C
B. Project A
C. Project D
D. Project B

Question 5

Assume that a unit of output is the cost object. Which of the following statements is valid?

A. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B. Royalties paid on per unit basis are an example of an indirect expense.
C. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

Solutions: