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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Decision Making Techniques | - Short-term decision making
|
| Topic 2: Accounting for Materials, Labour and Overheads | - Material control
|
| Topic 3: Introduction to Cost Accounting | - Cost units and cost centers
|
| Topic 4: Costing Methods | - Absorption costing
|
| Topic 5: Budgeting and Forecasting | - Budget preparation
|
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. Which type of budget would be the most suitable for a cash budget?
A) Rolling budget
B) Incremental budget
C) Fixed budget
D) Flexible budget
2. Assume that a unit of output is the cost object. Which of the following statements is valid?
A) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
B) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
C) Royalties paid on per unit basis are an example of an indirect expense.
D) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
3. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?
A) 8,000
B) 32,000
C) 9,000
D) 36,000
4. The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?
A) Variable cost
B) Stepped fixed cost
C) Fixed cost
D) Semi-variable cost
5. In order for the information in a management accounting report to be authoritative its contents must be:
A) complete and relevant.
B) both financial and non-financial.
C) trusted and from reliable sources.
D) complete and reported in a timely manner.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: B | Question # 4 Answer: D | Question # 5 Answer: A |








