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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

An abnormal loss in a process occurs when:

A. Actual losses are greater than the normal loss level
B. Costs are increased as a result of defective materials
C. Actual losses are less than the normal loss level
D. Production levels are below budget

Question 2

An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A. Division C
B. Division D
C. Division A
D. Division B

Question 3

A service company provides accountancy training courses. Which THREE of the following would be classified as variable costs of the company?

A. Office rental
B. Advertising (The company runs specific adverts for each course)
C. Depreciation of office machinery
D. Course manager's salary
E. Hire of conference rooms
F. Lecturers' fees (Lecturers are paid a flat rate per day)

Question 4

Refer to the exhibit.

DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off

A. Factors (b), (c) and (d) only
B. Factors (a), (b), (c) and (d)
C. Factor (a) only
D. Factors (a) and (b) only

Question 5

The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A. Only an organisation's shareholders can be considered to be its stakeholders.
B. Stakeholders must be external to the organisation.
C. Only an organisation's shareholders and employees can be considered to be its stakeholders.
D. Anyone with an interest in an organisation can be considered to be one of its stakeholders.

Solutions: