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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

Data for October's budget for product Quest for the month of October are given below:
Each unit of Quest requires 6kg of raw materials. Strict quality control procedures are applied to the manufacturing process and normal rejection levels are 5% of finished units.
The raw materials purchases budget for the month of October is:

A) 2,130,600 kg
B) 2,136,000 kg
C) 2,134,737 kg
D) 2,129,400 kg

2. LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
The value of closing work in progress at the end of the month is closest to:

A) £5,915
B) £8,945
C) £6,195
D) £6,250

3. Refer to the exhibit.

The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is:

4. A company achieves a profit/volume ratio of 25%. Sales for the month of July were £127,280 and fixed costs were £24,872.
What was the profit for the month?

A) £38,038
B) £6,948
C) £25,602
D) £6,218

5. An abnormal loss in a process occurs when:

A) Actual losses are greater than the normal loss level
B) Actual losses are less than the normal loss level
C) Production levels are below budget
D) Costs are increased as a result of defective materials

Solutions: