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

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

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

Question #1
A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A. A relevant cost of $30,000 for the machine.
B. A relevant cost of $40,000 for the redundancy payment.
C. A relevant cost of $25,000 each year for administration.
D. A relevant cost of $5,000 for the viability report.
E. A relevant cost of $10,000 for the machine.
F. A relevant revenue of $12,000 for the machine.

Question #2
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. $5,666 adverse.
B. $6,220 adverse.
C. $16,000 adverse.
D. $9,267 adverse.

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

Question #4
A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

A. 0.35
B. 0.11
C. 0.40
D. 0.16

Question #5
A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A. 36,000
B. 32,000
C. 8,000
D. 9,000

Solutions: