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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.
Reciprocal servicing is:

A) where two or more service departments provide service to production departments and to each other
B) where one service department provides service to another and the second department reciprocates by not charging for its services
C) where two or more service departments provide service to production departments but not to each other
D) where only one service department exists which provides service to all production departments

2. The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A) An adverse sales price variance.
B) A favourable sales volume contribution variance.
C) An adverse material price variance.
D) A favourable labour rate variance.
E) An adverse labour efficiency variance.

3. Why is it important to have a professional body such as CIMA in management accounting?

A) Ensures certain standards are set and maintained
B) Regulates the amount accountants in circulation
C) Helps make sure certain standards are set and maintained
D) To punish those who breach standards
E) To increase the employability of accountants

4. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
B) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
C) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D) Royalties paid on per unit basis are an example of an indirect expense.

5. In the context of short term decision making, what is a notional cost?

A) A cost which cannot be forecast with any degree of certainty
B) A cost which is already committed and cannot be avoided
C) A cost which cannot be measured in financial terms
D) A cost which reflects the use of resources when no actual cost is incurred

Solutions: