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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

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

2. Which one of the following is NOT one of the five stated fundamental principles of CIMA's code of ethics?

A) Punctuality
B) Integrity
C) Objectivity
D) Confidentiality

3. Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

A) $74,029
B) $75,448
C) $7,810
D) $74,810

4. The variable cost of a product is £7 per unit. The fixed costs of the product are £140,000. The break-even point is 70,000 units.
The selling price of the product is:
Give your answer to 2 decimal places.

5. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours.
Actual labour hours were 10% below budget for the period and overheads incurred were 10% above budget for the period. This would result in:

A) Neither an over- or under-absorption of overheads for the period
B) An under-absorption of overheads for the period
C) Impossible to tell from the information available
D) An over-absorption of overheads for the period

Solutions: