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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

The concept of the time value of money:

A. recognises the fact that earlier cash flows are worth more because they can be reinvested.
B. recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
C. determines the higher interest rates that must be paid on longer term loans.
D. is used for making short term decisions.

Question 2

When making a decision, for a cost or revenue to be classified as "relevant" it must be:
(a) Incremental
(b) Notional
(c) Cash
(d) Future

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

Question 3

Refer to the exhibit.

The following data relate to two activity levels of an enquiry-handling centre:
The amount of fixed overheads is:

Question 4

Refer to the exhibit.

X Enterprises runs a private nursing home for the elderly. The company are concerned that bed occupancy rates have been falling over the past 2 years with a consequential effect on profit. They have drawn up a budget for next year as follows:
The nursing home currently charges $90 per patient day.
The nursing home operates at 7,500 patient days per year. In an effort to increase occupancy rates the company are proposing to reduce the current price by 10% and increase spending on advertising by $10,000 each year. What effect will this have on the margin of safety?

A. Reduce the margin of safety by 1,178 days
B. Increase the margin of safety by 622 days
C. Reduce the margin of safety by 622 days
D. Increase the margin of safety by 1,178 days

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: