CIMA BA2 : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A product has a break-even point of 40,000 units and a margin of safety of 20%. The contribution per unit is
£3.
What is the budgeted profit?

A) £30,000
B) £40,000
C) £8,000
D) £24,000

2. Refer to the exhibit.

The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:

3. A chemical process has a normal wastage of 8% of input. For the month of June, 5,000 liters of materials were input and there was an abnormal gain of 200 liters.
The quantity of good production achieved was

4. A manufacturing company uses an absorption based costing system. At the start of the period they planned to make 30,000 units at a selling price of £900 per unit Fixed overheads were expected to be £900,000. The variable cost per unit is £300.
At the end of the period actual overheads were £858,000, and 33,000 units were produced, of which 32,000 were sold.
Which of the following statements are TRUE? Select ALL that apply.

A) Overheads were under-absorbed by £2,000.
B) The fixed overhead absorption rate is £30 per unit.
C) The Net Profit was £18,372,000.
D) The fixed overhead absorption rate is £26.00 per unit.
E) The Gross Profit was £18,240,000.
F, The Gross Profit was £19,200,000.
F) Overheads were over-absorbed by £132,000.
G) The Net Profit was £18,342,000.

5. A flat letting company analyses its costs by individual property. Which of the following costs would be considered an indirect cost of the property?

A) Property maintenance costs
B) Council tax payable on vacant premises
C) Solicitor's fees for collection of unpaid rent
D) Rent of office premises

Solutions: