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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 1,700 units
B) 8,900 units
C) 3,300 units
D) 3,900 units

2. In responsibility accounting, costs and revenues are grouped according to:

A) the budget holder.
B) their behaviour.
C) their function.
D) the service provided.

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) 9,000
C) 36,000
D) 32,000

4. FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.

5. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The raw material inventory at the end of period 2 should be valued at $20 per litre.
B) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
D) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
E) An adverse material price variance should be recorded in the statement of profit or loss for period 2.

Solutions: