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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company is considering purchasing a machine that will have a useful life of three years after which time it will be sold. Relevant cash flows relating to the purchase and operation of the machine are as follows.
The annual cost of capital is 14%.
The net present value of the investment in the machine is, to the nearest whole $:

2. An overtime premium may be defined as:

A) The additional payment made during overtime hours
B) The total number of overtime hours worked
C) The rate of pay at which overtime hours are paid
D) A premium paid to workers with special skills

3. The variable overhead efficiency variance is:

A) The same as the direct labour efficiency variance
B) The actual hours worked multiplied by the variable overhead absorption rate
C) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
D) The difference between the actual variable overheads incurred and those absorbed

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

5. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A) 6.38
B) 8.50
C) 6.22
D) 6.50

Solutions: