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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $45.00
B) $37.80
C) $55.00
D) $46.20

2. An increase in variable costs per unit, where selling price and fixed costs remain constant, will result in which of the following:

A) An increase in the contribution per unit
B) An increase in the margin of safety
C) A decrease in the profit/volume ratio
D) A fall in the number of units required to break-even

3. A fixed budget is:

A) A budget prepared on a continuous basis
B) A budget for fixed overheads
C) A budget which shows costs and revenues for a single level of activity
D) A budget which shows costs and revenues at different levels of activity

4. Overhead absorption is best described as:

A) The charging of overheads to cost units produced
B) The identification of overhead cost variances
C) The identification of costs specifically attributable to a particular cost centre
D) The process of sharing costs amongst two or more cost centres

5. The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV decrease; payback period decrease
B) NPV decrease; payback period stay the same
C) NPV increase; payback period increase
D) NPV decrease; payback period increase

Solutions: