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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Overtime worked as a result of a rush order at the customers request should be classified as a:

A) Direct labour cost
B) Direct expense
C) Production overhead cost
D) Administration overhead cost

2. The wages of a machine operator who is paid a guaranteed minimum wage plus a bonus for each unit produced would be described as A.

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

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 expected value of the total return is $40,000 gain.
B) The probability of the total return being a loss is 0.10.
C) The probability of the total return being a gain is less than 1.00.
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.

4. Which of the following cannot be used to split costs into fixed and variable elements?

A) High-low method
B) Scattergraph
C) Line of best fit
D) Absorption costing

5. In an integrated cost and financial accounting system, the accounting entries for the cost of production units completed in the period would be:

A) Debit: Finished goods control accountCredit: Work in progress control account
B) Debit: Work in progress control accountCredit: Finished goods control account
C) Debit: Finished goods control accountCredit: Cost of sales account
D) Debit: Cost of sales accountCredit: Finished goods control account

Solutions: