Exam Name: Fundamentals of management accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Business Accounting
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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Cost Accounting Fundamentals | - Introduction to management accounting - Role and purpose of cost accounting |
| Costing Methods | - Job costing and batch costing - Process costing basics - Overhead allocation and absorption costing |
| Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
CIMA Fundamentals of management accounting Sample Questions:
The Chartered Institute of Management Accounting's definition of management accounting outlines four responsibilities of the accountant in terms of the value for the stakeholders. The management accountant should aim to have which of the following effects according to CIMA?
- A. Preserve value for the stakeholder
- B. Decrease value for the stakeholder
- C. Damage value for the stakeholder
- D. Create value for the stakeholder
- E. Increase value for the stakeholder
- F. Protect value for the stakeholder
Correct Answer: A,D,E,F 🗳️
The managing director of a small expanding company has made a number of statements about CIMA's role in relation to its members and to worldwide organizations.
Which ONE of the following statements is NOT correct?
- A. CIMA's continuing professional development scheme is applicable to all members
- B. CIMA is a member of IFAC (International Federation of Accountants)
- C. CIMA's members work primarily in the private sector
- D. CIMA provides its members and students with ethical guidance
Correct Answer: C 🗳️
In the process account, the accounting treatment of the value of the abnormal loss is:
- A. Credit Process account Debit Abnormal Loss account
- B. Debit Process account Credit Normal Loss account
- C. Credit Process account Debit Normal Loss account
- D. Debit Process account Credit Abnormal Loss account
Correct Answer: A 🗳️
RJD Ltd is preparing the production cost budget for the forthcoming year and has found that there is a linear relationship between production volume and production costs.
They have found that a production volume of 1,600 units corresponds to production costs of £40000 and that a production volume of 3,200 units corresponds to production costs of £48,000.
What would be the production costs for a production volume of 4,000 units?
- A. £52000
- B. £100,000
- C. £120,000
- D. £60,000
Correct Answer: A 🗳️
Refer to the exhibit.
The following budget details are available for Superkite Limited which manufacture a single product:
The raw materials purchases budget is
Correct Answer:
154200 kg
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