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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:
The magazine is currently sold at $2.00 per copy.
The margin of safety is

2. Refer to the exhibit.

An income statement summary for a particular product shows the following:
In which of the following circumstances would it be appropriate to continue to produce the product?

A) When net profit is improved to greater than zero.
B) When avoidable fixed costs are less than £900
C) When avoidable fixed costs are at least £400
D) When contribution is greater than zero.

3. The net present value (NPV) of an investment is as follows.
NPV at 14% = $6,320
NPV at 18% = ($4,600) negative
The internal rate of return (IRR) of the investment is closest to

A) 14.6%
B) 16.3%
C) 20.3%
D) 16.0%

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

5. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the total variable production overhead variance in September?

A) $200 favourable
B) $200 adverse
C) $650 adverse
D) $650 favourable

Solutions: