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

Section	Weight	Objectives
Topic 1: Costing	25%	- Cost classification and behaviour - Process costing and joint products - Materials, labour and overhead costing - Activity-based costing - Absorption and marginal costing
Topic 2: The Context of Management Accounting	10%	- Role of management accounting - Business environment and organizational structure - CIMA code of ethics - Comparison with financial accounting
Topic 3: Decision Making	35%	- Risk and uncertainty in decision making - Relevant costing for short-term decisions - Pricing decisions - Capital investment appraisal - Cost-volume-profit analysis
Topic 4: Planning and Control	30%	- Variance analysis - Budgeting concepts and preparation - Reporting for control and performance measurement - Flexible budgets and standard costing

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

Question 2

A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A. 32,000
B. 36,000
C. 9,000
D. 8,000

Question 3

FILL BLANK
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.

Question 4

FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.