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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Which THREE of the following cost items would normally be classified as fixed costs?

A. Depreciation of machinery
B. Royalties payable on goods produced
C. Direct materials
D. Factory manager's salary
E. Direct Labour
F. Rent of the factory

Question 2

In process costing, the term equivalent units refers to :

A. The valuation of products on a weight or volume of output basis
B. Units of the same size and weight
C. The conversion of partly completed units into an equivalent number of completed units
D. The number of units produced in an equivalent time period of the previous month

Question 3

Normal loss which has a scrap value in a process should be valued at:

A. A full share of the process costs on the same basis as good production
B. A full share of the process cost minus the scrap value of the normal loss
C. Nil value
D. Scrap value only

Question 4

A company budgeted £100,000 for labour.
However, feedback indicates that due to the need for overtime, the actual figure is more likely to be £120,000.
What type of feedback is this an example of?
Select the correct answer from the choices below:

A. ExternaI feedback
B. Positive feedback
C. Negative feedback
D. Substantive feedback
E. internal feedback

Question 5

The following list contains many different types of costs for a business. However, only four of them would be considered costs centres. Which four?

A. Operations
B. Activity
C. Material
D. Service location
E. Equipment
F. Staff
G. Function
H. Tax

Solutions: