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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

In a manufacturing company which produces a range of products, the wages of a machine operator in the factory would be classified as a:

A. Indirect expense
B. Direct expense
C. Direct labor cost
D. Indirect labor cost

Question 2

Refer to the exhibit.

BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?

A. An increase of 12.5%
B. An increase of 5%
C. An increase of 20%
D. An increase of 25%

Question 3

PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
How many units (to the nearest whole unit) will the organization need to produce and sell to generate a profit of £500,000?

Question 4

A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A. a semi-variable cost
B. a step cost
C. a variable cost
D. a fixed cost

Question 5

Which one of the following is a characteristic of strategic financial information?

A. Provides information for long term decision making
B. Provided daily to keep managers informed
C. Provided mainly to junior managers
D. Detailed and accurate

Solutions: