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

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
C) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

2. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 2 years 8 months
B) 1 year 9 months
C) 2 years 6 months
D) 1 year 7 months

3. Which of the following statements about batch costing is true?

A) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
B) Batch costing must use marginal costing.
C) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
D) Batch costing must use absorption costing.

4. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $55.00
B) $37.80
C) $45.00
D) $46.20

5. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Anyone with an interest in an organisation can be considered to be one of its stakeholders.
B) Only an organisation's shareholders can be considered to be its stakeholders.
C) Stakeholders must be external to the organisation.
D) Only an organisation's shareholders and employees can be considered to be its stakeholders.

Solutions: