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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
| Topic 2: Cost Accounting Fundamentals | - Introduction to management accounting - Role and purpose of cost accounting |
| Topic 3: Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Topic 4: Costing Methods | - Overhead allocation and absorption costing - Job costing and batch costing - Process costing basics |
CIMA Fundamentals of management accounting Sample Questions:
A company uses an integrated accounting system.
The accounting entries for the sale of goods on credit would bE.
- A. Debit: Receivables control accountCredit: Sales account
- B. Debit: Sales accountCredit: Finished Goods Control account
- C. Debit: Receivables control accountCredit: Cost of sales account
- D. Debit: Sales accountCredit: Receivables control account
Correct Answer: A 🗳️
When making a decision, for a cost or revenue to be classified as "relevant" it must be:
(a) Incremental
(b) Notional
(c) Cash
(d) Future
- A. (a), (b) and (d) only
- B. (a), (c) and (d) only
- C. (a), (b) and (c) only
- D. (b), (c) and (d) only
Correct Answer: B 🗳️
A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.
To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?
- A. $30,000
- B. $20,000
- C. $27,500
- D. $5,000
Correct Answer: D 🗳️
Refer to the exhibit.
A project is forecast to generate the following cash flows.
Using three decimal places in all discount factors, the net present value (NPV) for the project at a cost of capital of 14.5% is (to the nearest $)
Correct Answer:
$7616
Refer to the exhibit.
In an integrated cost and financial accounting system, the accounting entries for factory overhead absorbed would be:
- A. Option D
- B. Option A
- C. Option C
- D. Option B
Correct Answer: B 🗳️
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