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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
| Topic 2: Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
| Topic 3: Cost Classification and Behaviour | - Fixed, variable, and semi-variable costs - Cost behaviour patterns and analysis |
| Topic 4: Costing Methods | - Job costing and batch costing - Process costing basics - Overhead allocation and absorption costing |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
The following information relates to Job 123:
The selling price to the customer for Job 123 is:
Correct Answer:
$27030
Which of the following categories of costs is the most relevant for decision making?
- A. Current costs
- B. Estimated future costs
- C. Costs already incurred which are known with certainty
- D. Notional costs
Correct Answer: B 🗳️
A company budgeted £100,000 for labour.
However, feedback indicates that due to the need for overtime, the actual figure is more likely to be £120,000.
What type of feedback is this an example of?
Select the correct answer from the choices below:
- A. Negative feedback
- B. ExternaI feedback
- C. internal feedback
- D. Substantive feedback
- E. Positive feedback
Correct Answer: A 🗳️
A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)
- A. The opening inventory.
- B. The fixed production overhead absorption rate.
- C. The under or over absorbed fixed production overheads.
- D. The actual fixed production overheads.
- E. The closing inventory.
Correct Answer: B,D 🗳️
Refer to the exhibit.
- A. £250 favourable
- B. £250 adverse
- C. £260 favourable
- D. Fabex Ltd. manufactures a household detergent called "Clear". The standard data for one of the chemicals used in production (chemical XTC) is as follows:
(a) 50 litres used per 100 litres of 'Clear' produced
(b) Budgeted monthly production is 1000 litres of 'Clear'.
The closing inventory of chemical XTC for November valued at standard price was as follows:
Actual results for the period during December were as follows:
(a) 500 litres of chemical XTC was purchased for £1300.
(b) 550 litres of chemical XTC was used.
(c) 900 litres of 'Clear' was produced.
It is company policy to extract the material price variance at the time of purchase.
What is the total direct material usage variance (to the nearest whole number)? - E. £260 adverse
Correct Answer: D 🗳️
