CIMA CIMAPRO17-BA2-X1-ENG : BA2 – Fundamentals of Management Accounting Question Tutorial

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. The following is an extract from a budgetary control report for the latest period:

The budget variance for prime cost is:

A) $18,580 adverse
B) $3,340 adverse
C) $3,260 adverse
D) $3,260 favourable

2. 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 fixed production overhead absorption rate.
B) The actual fixed production overheads.
C) The closing inventory.
D) The under or over absorbed fixed production overheads.
E) The opening inventory.

3. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
B) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) The raw material inventory at the end of period 2 should be valued at $20 per litre.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

4. 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) 1,494 units
B) 1,890 units
C) 1,724 units
D) 1,596 units

5. Which of the following is NOT a characteristic of useful operational level information?

A) Sufficiently accurate.
B) Focused on the decision to be made.
C) Available immediately.
D) Governed by financial reporting standards.

Solutions: