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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning and Control | 30% | - Flexible budgets and standard costing - Budgeting concepts and preparation - Variance analysis - Reporting for control and performance measurement |
| Topic 2: The Context of Management Accounting | 10% | - Business environment and organizational structure - Role of management accounting - Comparison with financial accounting - CIMA code of ethics |
| Topic 3: Costing | 25% | - Materials, labour and overhead costing - Process costing and joint products - Activity-based costing - Absorption and marginal costing - Cost classification and behaviour |
| Topic 4: Decision Making | 35% | - Risk and uncertainty in decision making - Pricing decisions - Relevant costing for short-term decisions - Capital investment appraisal - Cost-volume-profit analysis |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:
- A. 1,596 units
- B. 1,890 units
- C. 1,724 units
- D. 1,494 units
Assume that a unit of output is the cost object. Which of the following statements is valid?
- A. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
- B. Royalties paid on per unit basis are an example of an indirect expense.
- C. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
- D. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
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A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.
The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:
- A. $71,672
- B. $70,720
- C. $71,821
- D. $75,500
A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.
Based on the above information, which of the following statements is correct?
- A. A perpetuity could be used to calculate the net present value of the projects.
- B. An annuity could be used to calculate the net present value of the projects.
- C. The annuity factor for project A would be lower than the annuity factor for the project B.
- D. The annuity factor for project A would double the annuity factor for project B.
A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.
What was the production overhead absorption rate per unit?
- A. $21
- B. $35
- C. $29
- D. $27
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