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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The under or over absorbed fixed production overheads.
B) The opening inventory.
C) The fixed production overhead absorption rate.
D) The actual fixed production overheads.
E) The closing inventory.

2. Refer to the exhibit.

The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.

3. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 2000 units. The actual output for the period was 1500 units. The details of the costs are shown below:
The budget volume variance was:

4. Refer to the exhibit.

SL manufactures a single product, the cost and selling price of which are given below:
Fixed overheads per unit are based on a budgeted production volume of 25,000 units.
Budgeted sales are assumed to be 25,000 units.
If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?

5. Which one of the following is NOT one of the main roles of the management accountant?

A) Implement corporate governance procedures and internal controls
B) Plan short-run operations
C) Control operations and ensure the efficient use of resources
D) Prepare statutory financial information such as the cash flow statement

Solutions: