Exam Name: Fundamentals of management accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Business Accounting
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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost Classification and Behaviour | - Fixed, variable, and semi-variable costs - Cost behaviour patterns and analysis |
| Topic 2: Cost Accounting Fundamentals | - Introduction to management accounting - Role and purpose of cost accounting |
| Topic 3: Budgeting and Planning | - Basic forecasting techniques - Introduction to budgeting |
| Topic 4: Costing Methods | - Overhead allocation and absorption costing - Process costing basics - Job costing and batch costing |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:
- A. £5,000 adverse
- B. £1,000 favourable
- C. £3,000 adverse
- D. £5,000 favourable
Correct Answer: B 🗳️
Two rival furniture manufacturers have recently merged together. Before the merge each party had three outlets and one factory each. Now they have two factories, six stores with another 3 planned in the next year.
Previously, one company had operated with function cost centres, looking at costs incurred by each department whilst the other had chosen to look at costs per activity.
Whilst the companies were small this worked and costs were easy to manage and issues could be dealt with quickly and efficiently. Since then costs have gone out of control as the old systems no longer work for this large, nationwide company.
What is a suitable type of cost centre to use now?
- A. Equipment
- B. Service location
- C. Activity
Correct Answer: B 🗳️
A manufacturing company has four production departments. Overheads have been apportioned between them as follows:
It takes each department 4 hours, 4 hours, 2 hours and 3 hours respectively to produce the company's only product. The company recovers costs on the basis of labour hours. They plan to produce 6,000 units What will the overhead absorption rate per unit be in £'s?
Select the correct answer from the choices below
- A. £7.50
- B. £8.00
- C. £7.90
- D. £7JO
Correct Answer: A 🗳️
In a manufacturing company which produces a range of products, the cost of a royalty payment made to the product designer would be classified as A.
- A. Direct expense
- B. Production overhead
- C. Administration expense
- D. Selling and distribution expenses
Correct Answer: A 🗳️
The following costs are incurred by a company which owns a five star hotel. Which THREE of the items would normally be classified as variable costs?
- A. Beverages
- B. Restaurant Manager's salary
- C. Advertising
- D. Outside laundry service
- E. Food
- F. Depreciation on gym equipment
Correct Answer: A,D,E 🗳️
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