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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

The materials price variance will be adverse when:

A. The materials usage variance is favourable
B. The actual cost of the materials is more than the standard material cost for the output produced
C. The actual cost of the materials purchased is more than the standard cost of the materials purchased
D. The price of materials has fallen

Question 2

Place the following budgets in the order that they would be prepared. Assume that sales volume is the principal budget factor:
(a) Production
(b) Materials usage
(c) Sales
(d) Materials purchases

A. (a), (c), (b), (d)
B. (c), (a), (b), (d)
C. (c), (a), (d), (b)
D. (a), (c), (d), (b)

Question 3

Which of the following may result in a favourable material price variance? (Select ALL that apply.)

A. Material price decrease
B. Efficient purchasing
C. Inflation of prices
D. Discounted products
E. Inefficient purchasing

Question 4

In an integrated cost and financial accounting system, the accounting entries for the cost of production units completed in the period would be:

A. Debit: Cost of sales accountCredit: Finished goods control account
B. Debit: Finished goods control accountCredit: Work in progress control account
C. Debit: Finished goods control accountCredit: Cost of sales account
D. Debit: Work in progress control accountCredit: Finished goods control account

Question 5

Refer to the exhibit.

Patchit Limited operates a job costing system. They have been asked to quote for a rush job that will require to be done in overtime hours. It is estimated that the job will incur the following costs:
Production overheads are absorbed on a direct labour hour basis. Budgeted direct labour hours for the year were 50,000 and budgeted direct labour cost was $300,000.
If production overheads had been based on a percentage of direct labour cost, the revised production costs for the job would be:

Solutions: