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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
| Topic 2: Cost Classification and Behaviour | - Fixed, variable, and semi-variable costs - Cost behaviour patterns and analysis |
| Topic 3: Costing Methods | - Job costing and batch costing - Overhead allocation and absorption costing - Process costing basics |
| Topic 4: Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit
Zeff Ltd has forecast that the relationship between total overheads and machine hours will be as follows:
If the budget is to be based on 4,000 machine hours, the fixed overhead absorption rate will be:
Give your answer to 2 decimal places.
Correct Answer:
£7.09
Refer to the exhibit.
The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
What was the actual sales revenue for Product W in April?
- A. $108,000
- B. $115,200
- C. $111,300
- D. $111,900
Correct Answer: C 🗳️
When compiling profit statement using a marginal costing system we must calculate the contribution. Once we have the contribution, we must deduct a specific amount to calculate the profit. Which of these values should we NOT deduct? (Select ALL that apply.)
- A. Fixed costs
- B. Selling price
- C. Cost of goods sold
Correct Answer: B,C 🗳️
Refer to the exhibit.
The profit/volume graph below has been prepared for a product for which the following data are available for a period:
Selling price - $28 per unit
Variable cost - $23 per unit
Fixed cost - $4 per unit
Forecast sales volume is 1,000 units each period.
The value of P in units is:
Correct Answer:
800
A fixed budget is:
- A. A budget for fixed overheads
- B. A budget which shows costs and revenues at different levels of activity
- C. A budget prepared on a continuous basis
- D. A budget which shows costs and revenues for a single level of activity
Correct Answer: D 🗳️
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