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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A budget that is continuously updated by adding a further accounting period when the earliest period has expired is known as:

A) An incremental budget
B) A zero base budget
C) A rolling budget
D) A participative budget

2. Feedforward control systems differ from feedback systems in that they _____________________.

A) Acknowledge adverse variances will occur and does nothing to prevent them.
B) Analyse the adverse variance before implementing a solution.
C) Predict issues before they arise and attempt to prevent them.

3. The master budget is:

A) A consolidation of all subsidiary budgets
B) The budget for the principal budget factor
C) The cash budget
D) The income statement

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

5. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 3,300 units
B) 1,700 units
C) 8,900 units
D) 3,900 units

Solutions: