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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Relevant costing for short-term decisions - Pricing decisions - Cost-volume-profit analysis - Investment appraisal techniques - Risk and uncertainty analysis |
| The Context of Management Accounting | 10% | - Global Management Accounting Principles - Characteristics of useful financial information - Role of CIMA and professional ethics - Role and purpose of management accounting |
| Planning and Control | 30% | - Performance measurement and reporting - Budgeting concepts and preparation - Budgeting methods and techniques - Standard costing and variance analysis |
| Costing | 25% | - Marginal and absorption costing - Job, batch, process and service costing - Cost estimation techniques - Cost classification and behaviour - Overhead allocation, apportionment and absorption |
CIMA Fundamentals of management accounting Sample Questions:
Question 1
Which THREE of the following statements could explain why an adverse labour efficiency variance has arisen?
A. Improved machine maintenance
B. Use of higher graded staff
C. Poor production planning / scheduling
D. Improved production methods
E. Use of inferior quality material
F. Increased quality control standards
Question 2
Each finished carton of product P contains 15 litres of liquid L.
During the production process there is an unavoidable loss of 20% of the liquid input. The standard price of liquid L is $2 per litre.
The standard ingredient cost for liquid L shown on the standard cost card for one carton of product P will be
A. $30.00
B. $18.75
C. $37.50
D. $36.00
Question 3
Refer to the exhibit.
Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:
A. B
B. D
C. A
D. C
Question 4
The master budget is:
A. The budget for the principal budget factor
B. A consolidation of all subsidiary budgets
C. The cash budget
D. The income statement
Question 5
A company manufactures three products using the same direct labour which will be in short supply next month. No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Solutions:
| Question 1 Answer: C,E,F | Question 2 Answer: C | Question 3 Answer: C | Question 4 Answer: B | Question 5 Answer: Only visible for members |
