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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable overhead efficiency variance in September?

A) $650 favorable
B) $450 favorable
C) $450 adverse
D) $650 adverse

2. Which of the following statements is correct?
(i) Public sector bodies use annual budgets and thus have no need for longer term strategic planning information (ii) Public sector budgets are fixed budgets therefore the use of flexible budgets for cost control purposes is not appropriate (iii) Public sector performance indicators include both financial and non-financial information

A) (ii) and (iii)
B) (i) and (ii)
C) (iii) only
D) (ii) only

3. Which of the following statements is correct?
i. sector bodies use budgetary planning and control systems
ii. costing cannot be used by public sector bodies because they have no measurable output iii. in public sector bodies tend to focus on cost management therefore they have no need for non-financial information

A) (i) only
B) (i) and (iii) only
C) (i) and (ii) only
D) (ii) and (iii) only

4. In an integrated cost and financial accounting system, the accounting entries for charging gross direct wages to production would be:

A) Debit: Production overhead control accountCredit: Wages control account
B) Debit: Work in progress control accountCredit: Wages control account
C) Debit: Wages control accountCredit: Bank account
D) Debit: Work in progress control accountCredit: Production overhead control account

5. It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 50,000 and 40,000 units respectively.
The budgeted production for November will be

Solutions: