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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Costing Methods | - Overhead allocation and absorption costing - Job costing and batch costing - Process costing basics |
| Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
| Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
A company issued its production budget based on an anticipated output of 800 units. Actual output was 1,000 units. The details of the costs are shown below:
The total budget variance was:
- A. £19,750 favourable
- B. £3,000 adverse
- C. £2,000 adverse
- D. £5,000 adverse
Correct Answer: D 🗳️
A company budgeted £100,000 for labour.
However, feedback indicates that due to the need for overtime, the actual figure is more likely to be £120,000.
What type of feedback is this an example of?
Select the correct answer from the choices below:
- A. Negative feedback
- B. Positive feedback
- C. ExternaI feedback
- D. Substantive feedback
- E. internal feedback
Correct Answer: A 🗳️
The following data relate to the latest period.
A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)
- A. An adverse sales price variance.
- B. A favourable sales volume contribution variance.
- C. An adverse labour efficiency variance.
- D. A favourable labour rate variance.
- E. An adverse material price variance.
Correct Answer: A,C 🗳️
Refer to the exhibit.
A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The cost of capital is 12%.
The net present value of the investment in the machine is:
Correct Answer:
$55839
Refer to the exhibit.
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency of $150 adverse.
The actual direct labour cost in the month was:
Correct Answer:
$4997 adverse
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