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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the absorption of production overhead for the period would be:

A. Debit: work in progress control account $158,000
Credit: production overhead control account $158,000
B. Debit: production overhead control account $153,000
Credit: work in progress control account $153,000
C. Debit: production overhead control account $158,000
Credit: work in progress control account $158,000
D. Debit: work in progress control account $153,000
Credit: production overhead control account $153,000

Question 2

Refer to the exhibit.

A manufacturing company makes a product called 'Delta'. Each unit of product 'Delta' uses 4 kgs of raw material. Data for next month's budget for product Delta is as follows:
How many units of product 'Delta' should be produced in the month?

A. 75990
B. 75500
C. 77010
D. 77041

Question 3

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A. $462 adverse.
B. $462 favourable.
C. $2,202 adverse.
D. $2,202 favourable.

Question 4

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. $70,720
B. $71,821
C. $75,500
D. $71,672

Question 5

It is company policy that the closing inventory of finished goods must be equal to 20% of the following month's budgeted sales. The budget sales for November and December are 6,000 and 7,000 units respectively.
The budgeted production for November will be

Solutions: