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

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

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

Question 1

The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A. The material price should be flexed to the actual figure of $3.10 per kg.
B. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
C. The fixed costs should be flexed to $40,000 + 10% = $44,000.
D. The basic pay hours should not be flexed; they should remain at 1,000 hours.
E. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.

Question 2

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A. Return on capital employed
B. Sales price variance
C. Gross margin
D. Contribution per unit

Question 3

The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A. The probability of the total return being a gain is less than 1.00.
B. The probability of the total return being a loss is 0.10.
C. The expected value of the total return is $40,000 gain.
D. The probability of making a total return of exactly $5,000 gain is 0.02.
E. The expected value of the total return is $41,500 gain.

Question 4

A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A. $5,000 + ($5,000 x 3.037)
B. $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
C. $5,000 x 3.605
D. $5,000 + ($5,000 x 3.605)
E. $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5

Question 5

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

Solutions: