Exam Name: Fundamentals of management accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Business Accounting
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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Characteristics of useful financial information - Role and purpose of management accounting - Global Management Accounting Principles |
| Planning and Control | 30% | - Budgeting concepts and preparation - Standard costing and variance analysis - Budgeting methods and techniques - Performance measurement and reporting |
| Decision Making | 35% | - Risk and uncertainty analysis - Cost-volume-profit analysis - Pricing decisions - Relevant costing for short-term decisions - Investment appraisal techniques |
| Costing | 25% | - Job, batch, process and service costing - Marginal and absorption costing - Cost classification and behaviour - Overhead allocation, apportionment and absorption - Cost estimation techniques |
CIMA Fundamentals of management accounting Sample Questions:
PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
What are the break-even units?
- A. 40,000
- B. 80,000
- C. 240,000
- D. 120,000
Refer to the exhibit.
The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:
£2722
An abnormal loss in a process occurs when:
- A. Actual losses are less than the normal loss level
- B. Costs are increased as a result of defective materials
- C. Actual losses are greater than the normal loss level
- D. Production levels are below budget
Refer to the Exhibit.
AM Ltd. makes and sells a single product for which the standard cost information is as follows:
* Budgeted production for the period is 30000 units.
* The actual results for the period were as follows:
What is the variable overhead expenditure variance?
- A. 13,161 adverse
- B. 13,600 adverse
- C. 13,161 favourable
- D. 13,600 favourable
Overhead apportionment is best described as:
- A. The identification of overhead cost variances
- B. The charging of overheads to cost units produced
- C. The identification of costs specifically attributable to a particular cost centre
- D. The process of sharing costs amongst two or more cost centers
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