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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A company manufactures laptop computers. Which of the following would be classified as direct labor?

A) The factory accountant
B) Assembly workers on the production line
C) The cook in the factory canteen
D) A stores assistant in the factory store

2. Refer to the Exhibit.

Fabex Ltd manufactures a household detergent called "Clear". The standard data for one of the chemicals used in production (chemical XTC) is as follows:
(a) 50 litres used per 100 litres of 'Clear' produced
(b) Budgeted monthly production is 1000 litres of 'Clear'.
The closing inventory of chemical XTC for November valued at standard price was as follows:
Actual results for the period during December were as follows:
(a) 500 litres of chemical XTC was purchased for £1300.
(b) 550 litres of chemical XTC was used.
(c) 900 litres of 'Clear' was produced.
It is company policy to extract the material price variance at the time of purchase.
What is the total direct material price variance (to the nearest whole number)?

A) £55 favourable
B) £50 favourable
C) £55 adverse
D) £50 adverse

3. Refer to the exhibit.

Data from the management accounting reports for the DD Division of a company for the latest period are as follows.
The value added for the DD Division for the latest period was

A) $246,150
B) $130,600
C) $253,600
D) $394,750

4. Refer to the exhibit.

The following standard cost information relates to the production department of Brace Engineering Ltd.
The actual data for the month of March was as follows:

What is the direct labour rate variance (to the nearest whole number)?

A) £2,500 favourable
B) £2,656 adverse
C) £2,500 adverse
D) £2,656 favourable

5. Refer to the exhibit.

A company budgeted to provide 700 units of service last period for a budgeted variable overhead cost of
$29,400. During the period a total of 790 units of service were provided and the variable overhead cost incurred was $29,660.
For effective control of variable overhead cost which two figures should be compared in the budgetary control statement?

A) Row D
B) Row B
C) Row C
D) Row A

Solutions: