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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A) Division B
B) Division A
C) Division C
D) Division D

2. 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) 3,900 units
B) 1,700 units
C) 3,300 units
D) 8,900 units

3. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $5,000
B) $20,000
C) $30,000
D) $27,500

4. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
B) If the variable cost changed to $16 per unit, the breakeven point would become lower.
C) If the fixed cost changed to $445,000, the breakeven point would not change.
D) If the sales volume changed to 220,000 units, the breakeven point would not change.
E) If the selling price changed to $22 per unit, the breakeven point would become lower.

5. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 1 year 9 months
B) 2 years 6 months
C) 1 year 7 months
D) 2 years 8 months

Solutions: