CIMA BA2 real exam prep : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Which of the following statements about batch costing is true?

A) Batch costing must use absorption costing.
B) Batch costing must use marginal costing.
C) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
D) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

2. The variable overhead efficiency variance is:

A) The difference between the actual variable overheads incurred and those absorbed
B) The same as the direct labour efficiency variance
C) The actual hours worked multiplied by the variable overhead absorption rate
D) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate

3. Refer to the exhibit.

Budget information for 'Cast Engineering' is as follows:
The budget cost allowance for an output of 1,300 units is:

4. Within a relevant range of output, the fixed cost per unit of a product will:

A) Reduce as total output increases
B) Impossible to tell without more information
C) Remain constant as total output increases
D) Increase as total output increases

5. Johnson & Smith is a huge corporation with many different departments covering hundreds of activities. They had switched to this new budgeting technique as it seemed as though it would help them allocate their limited funds better.
It was successful to some extent as each manager was required to look at every cost his department accrued.
They would then be responsible for coming up with new ways of performing these activities.
It became obvious that certain managers were unable to handle these paperwork intensive demands and so the company will be reverting back to a system that focuses primarily on cost drivers next year.
What budgeting technique will they be using next year?

A) Activity Based Budgeting
B) Incremental Budgeting
C) Zero Based Budgeting

Solutions: