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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:

A) 1,724 units
B) 1,494 units
C) 1,890 units
D) 1,596 units

2. Fixed costs can best be described as:

A) Costs which are difficult to budget accurately
B) Costs which never change
C) Costs which remain constant, within a relevant range, when activity levels change
D) Costs which are uncontrollable

3. Which of the following definitions best describes Zero based budgeting?

A) A method of budgeting where an attempt is made to make the expenditure under each cost heading as close to zero as possible
B) A method of budgeting where the sum of revenues and expenditures in each budget centre must equal zero
C) A method of budgeting whereby every item of expenditure does not have to be justified before its inclusion in the budget
D) A method of budgeting whereby all activities are re-evaluated each time a budget is formulated

4. Which one of the following is NOT a main purpose of management accounting?

A) Reporting to shareholders
B) Controlling
C) Decision making
D) Planning

5. The value of the capital invested in producing and selling product F is $600,000. A return on investment of
14% is required from all products.
Budgeted production and sales of product F for next period are 25,000 units and the standard cost per unit is
$33.
In order to achieve the required return on investment the selling price per unit of product F must be

A) $57.00
B) $36.36
C) $3.36
D) $37.62

Solutions: