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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Capital investment appraisal - Relevant costing for short-term decisions - Pricing decisions - Cost-volume-profit analysis - Risk and uncertainty in decision making |
| The Context of Management Accounting | 10% | - Business environment and organizational structure - CIMA code of ethics - Comparison with financial accounting - Role of management accounting |
| Planning and Control | 30% | - Variance analysis - Budgeting concepts and preparation - Flexible budgets and standard costing - Reporting for control and performance measurement |
| Costing | 25% | - Process costing and joint products - Materials, labour and overhead costing - Cost classification and behaviour - Activity-based costing - Absorption and marginal costing |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
The concept of the time value of money:
- A. recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
- B. is used for making short term decisions.
- C. determines the higher interest rates that must be paid on longer term loans.
- D. recognises the fact that earlier cash flows are worth more because they can be reinvested.
Correct Answer: A 🗳️
Explanation: Only visible for Test4Engine members. You can sign-up / login (it's free).
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A company uses full cost pricing. The unit costs for product Z are given below.
What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.
Correct Answer:
$25
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. $75,500
- B. $71,821
- C. $71,672
- D. $70,720
Correct Answer: D 🗳️
Which of the following would NOT require taking into account the time value of money?
- A. Calculating the present value of a five-year annuity.
- B. Deciding to make a long-term investment in a project on the basis of its payback period.
- C. Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
- D. Selecting an investment project on the basis that it has a positive net present value (NPV).
Correct Answer: A 🗳️
Explanation: Only visible for Test4Engine members. You can sign-up / login (it's free).
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A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.
What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.
Correct Answer:
0.143
Explanation/Reference: https://www.statisticshowto.datasciencecentral.com/probability-and-statistics/how-to-find-a- coefficient-of-variation/
