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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Which of the following is not a relevant cost?

A. Sunk cost
B. Differential cost
C. Avoidable cost
D. Incremental cost

Question 2

Refer to the exhibit.

The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:

Question 3

The wages of a machine operator who is paid by the hour would be described as A.

A. Semi-variable cost
B. Fixed cost
C. Variable cost
D. Stepped fixed cost

Question 4

Refer to the Exhibit.

A company operates a batch costing system.
Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.
Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.
The following data are available for batch number 309:
The required selling price per unit (to two decimal places) is:

Question 5

A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z?
Give your answer to the nearest dollar.

Solutions: