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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written-down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $5,000 for the viability report.
B) A relevant cost of $30,000 for the machine.
C) A relevant cost of $10,000 for the machine.
D) A relevant cost of $25,000 each year for administration.
E) A relevant cost of $40,000 for the redundancy payment.
F) A relevant revenue of $12,000 for the machine.

2. Which of the following are not relevant costs? Select ALL that apply.

A) The declining value of a food processing plant's machinery.
B) The rent paid by a shoe manufacturing company leasing a warehouse for 3 years.
C) A construction firm hiring builders on temporary contracts to complete a specific job.
D) The materials no longer needed after a product has been discontinued.

3. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) A perpetuity could be used to calculate the net present value of the projects.
B) An annuity could be used to calculate the net present value of the projects.
C) The annuity factor for project A would double the annuity factor for project B.
D) The annuity factor for project A would be lower than the annuity factor for the project B.

4. Which of the following is NOT a characteristic of useful operational level information?

A) Sufficiently accurate.
B) Governed by financial reporting standards.
C) Available immediately.
D) Focused on the decision to be made.

5. Refer to the exhibit.

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was £2 per kg more than the standard price.
The following information for material 'Z' relates to period 7:
What was the material price variance for 'Z' in period 7?

A) £40 adverse
B) £2 adverse
C) £400 adverse
D) £500 adverse

Solutions: