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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. 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 sales volume contribution variance for the period was:

A) $5,666 adverse.
B) $9,267 adverse.
C) $6,220 adverse.
D) $16,000 adverse.

2. The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was

A) $280 adverse
B) $390 adverse
C) $680 adverse
D) $160 adverse

3. Which of the following statements are true of Risk? Select ALL that apply.

A) The outcomes are quantifiable.
B) Various outcomes are expected but their probabilities are unknown.
C) The future outcome is completely unknown.
D) There is no previous experience to base predictions on.
E) Risks are always worth taking.
F) Risks are never worth taking.

4. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
B) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
C) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
D) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.

5. Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)

A) Profitability ratios
B) Government regulations
C) Return on investment
D) Market share
E) Employee morale
F) Competitor reaction

Solutions: