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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Costing techniques
|
| The Context of Management Accounting | 10% | - Purpose of management accounting and the role of the management accountant
|
| Decision Making | 35% | - Risk and uncertainty
|
| Planning and Control | 30% | - Budgeting
|
CIMA Fundamentals of management accounting Sample Questions:
The possible returns and associated probabilities of two independent projects are as follows:
It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)
- A. The expected value of the total return is $40,000 gain.
- B. The expected value of the total return is $41,500 gain.
- C. The probability of the total return being a loss is 0.10.
- D. The probability of the total return being a gain is less than 1.00.
- E. The probability of making a total return of exactly $5,000 gain is 0.02.
Correct Answer: C,D 🗳️
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
Correct Answer: D 🗳️
AB Ltd. is currently preparing its material usage budget for product 'Pep' for the forthcoming year. There will be 10,000 units of product 'Pep' produced during the forthcoming year. Each unit of 'Pep' requires 5 kgs of material 'X'.
Opening inventory of material 'X' is estimated to be 15,000 kgs and the company wishes to increase this level of inventory to 17,500 kgs by the end of next year.
The material usage budget for the forthcoming year is
Correct Answer:
49999 kgs
There are four global principles for management accounting which are intended to support organisations in setting a standard and improving their management accounting systems.
Which one of the following helps management determine whether a certain decision will potentially generate, preserve, or destroy value within the business?
- A. Communication
- B. Impact
- C. Trust
- D. Information
Correct Answer: B 🗳️
If a company has a limiting factor, profit will be maximized by:
- A. Producing most of the product with the highest contribution per unit
- B. Producing most of the product which uses least units of the limiting factor
- C. Producing most of the product with the highest contribution per unit of the limiting factor
- D. Producing most of the product with the highest profit per unit
Correct Answer: C 🗳️
