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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150 adverse.
The actual direct labour hours in the month was:

A. 1,312.5 hours
B. 1,012.5 hours
C. 1,125 hours
D. 1,200 hours

Question 2

A company employs 28 production workers for 40 hours per week. The workers are paid $6 per hour during normal time and an overtime premium of 20%. It is anticipated that the employees will work at 95% efficiency.
Budgeted production for next week is 608 units and each unit requires 2 direct labour hours.
What is the direct labour cost budget for the week?

A. $7,872
B. $7,411
C. $7,680
D. $6,973

Question 3

A company uses an integrated accounting system.
The accounting entries for the sale of goods on credit would bE.

A. Debit: Receivables control accountCredit: Cost of sales account
B. Debit: Sales accountCredit: Finished Goods Control account
C. Debit: Sales accountCredit: Receivables control account
D. Debit: Receivables control accountCredit: Sales account

Question 4

Refer to the exhibit.

A. £260 favourable
B. £250 adverse
C. £250 favourable
D. Fabex Ltd. manufactures a household detergent called "Clear". The standard data for one of the chemicals used in production (chemical XTC) is as follows:
(a) 50 litres used per 100 litres of 'Clear' produced
(b) Budgeted monthly production is 1000 litres of 'Clear'.
The closing inventory of chemical XTC for November valued at standard price was as follows:
Actual results for the period during December were as follows:
(a) 500 litres of chemical XTC was purchased for £1300.
(b) 550 litres of chemical XTC was used.
(c) 900 litres of 'Clear' was produced.
It is company policy to extract the material price variance at the time of purchase.
What is the total direct material usage variance (to the nearest whole number)?
E. £260 adverse

Question 5

The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A. $46.20
B. $55.00
C. $37.80
D. $45.00

Solutions: