CIMA CIMAPRO17-BA2-X1-ENG real exam prep : BA2 – Fundamentals of Management Accounting Question Tutorial

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

Question 1

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

A. $16,000 adverse.
B. $9,267 adverse.
C. $6,220 adverse.
D. $5,666 adverse.

Question 2

The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
B. The fixed costs should be flexed to $40,000 + 10% = $44,000.
C. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D. The basic pay hours should not be flexed; they should remain at 1,000 hours.
E. The material price should be flexed to the actual figure of $3.10 per kg.

Question 3

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

Question 4

A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A. 2 years 6 months
B. 1 year 7 months
C. 2 years 8 months
D. 1 year 9 months

Question 5

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A. Sales price variance
B. Gross margin
C. Return on capital employed
D. Contribution per unit

Solutions: