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

Section	Weight	Objectives
Decision Making	35%	- Capital investment appraisal - Cost-volume-profit analysis - Risk and uncertainty in decision making - Pricing decisions - Relevant costing for short-term decisions
The Context of Management Accounting	10%	- Role of management accounting - Comparison with financial accounting - Business environment and organizational structure - CIMA code of ethics
Planning and Control	30%	- Variance analysis - Flexible budgets and standard costing - Reporting for control and performance measurement - Budgeting concepts and preparation
Costing	25%	- Process costing and joint products - Absorption and marginal costing - Activity-based costing - Cost classification and behaviour - Materials, labour and overhead 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 overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
B. The fixed costs should be flexed to $40,000 + 10% = $44,000.
C. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D. The material price should be flexed to the actual figure of $3.10 per kg.
E. The basic pay hours should not be flexed; they should remain at 1,000 hours.

Question 2

Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A. 8.50
B. 6.50
C. 6.38
D. 6.22

Question 3

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A. Return on capital employed
B. Sales price variance
C. Contribution per unit
D. Gross margin

Question 4

Which of the following statements relating to risk and uncertainty is correct?

A. Uncertainty exists when we know all of the possible outcomes and their probabilities.
B. Risk exists when we do not know all of the possible outcomes.
C. Risk exists when we know all of the possible outcomes but not their probabilities.
D. Uncertainty exists when we know all of the possible outcomes but not their probabilities.

Question 5

The following is an extract from a budgetary control report for the latest period:

The budget variance for prime cost is: