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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Johnson & Smith is a huge corporation with many different departments covering hundreds of activities. They had switched to this new budgeting technique as it seemed as though it would help them allocate their limited funds better.
It was successful to some extent as each manager was required to look at every cost his department accrued.
They would then be responsible for coming up with new ways of performing these activities.
It became obvious that certain managers were unable to handle these paperwork intensive demands and so the company will be reverting back to a system that focuses primarily on cost drivers next year.
What budgeting technique will they be using next year?

A) Zero Based Budgeting
B) Incremental Budgeting
C) Activity Based Budgeting

2. Within a relevant range of output, the fixed cost per unit of a product will:

A) Reduce as total output increases
B) Impossible to tell without more information
C) Increase as total output increases
D) Remain constant as total output increases

3. Refer to the exhibit.

Data for October's budget for product Quest for the month of October are given below:
Each unit of Quest requires 6kg of raw materials. Strict quality control procedures are applied to the manufacturing process and normal rejection levels are 5% of finished units.
The raw materials purchases budget for the month of October is:

A) 2,129,400 kg
B) 2,134,737 kg
C) 2,130,600 kg
D) 2,136,000 kg

4. The principal budget factor can be defined as:

A) The factor which is least likely to change in the future
B) The factor which has the highest value in the budget
C) The factor which limits the activities of the organisation
D) The factor which is most likely to result in an adverse variance

5. Which of the following is not an advantage of IRR?

A) It considers all cashflows
B) It takes into account the time value of money
C) It is a suitable measure for choosing between projects of different sizes
D) There is no need to know the exact cost of capital

Solutions: