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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A. $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
B. $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
C. $5,000 + ($5,000 x 3.605)
D. $5,000 + ($5,000 x 3.037)
E. $5,000 x 3.605

Question 2

Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?

A. Information
B. Trust
C. Communication
D. Impact

Question 3

A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the absorption of production overhead for the period would be:

A. Debit: production overhead control account $158,000
Credit: work in progress control account $158,000
B. Debit: work in progress control account $153,000
Credit: production overhead control account $153,000
C. Debit: production overhead control account $153,000
Credit: work in progress control account $153,000
D. Debit: work in progress control account $158,000
Credit: production overhead control account $158,000

Question 4

Refer to the exhibit.

ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:
The magazine is currently sold at $2.00 per copy.
The margin of safety is

Question 5

Refer to the Exhibit.

PJ Ltd has forecast that the relationship between total overheads and machine hours will be as follows:
If the budget is to be based on 4,000 machine hours, the variable overhead absorption rate will be:
*per machine hour.
Give your answer to 2 decimal places.

Solutions: