CIMA CIMAPRO17-BA2-X1-ENG : 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:

1. A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

A) $50.77
B) $44.55
C) $54.00
D) $47.00

2. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of financial position.
B) Cash flow budget.
C) Administration overhead budget.
D) Sales budget.
E) Budgeted statement of profit or loss.
F) Finished goods inventory budget.

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

4. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
B) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
C) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
D) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.

5. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

A) $71,821
B) $71,672
C) $75,500
D) $70,720

Solutions: