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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Costing Methods | - Job costing and batch costing - Process costing basics - Overhead allocation and absorption costing |
| Topic 2: Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
| Topic 3: Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Topic 4: Budgeting and Planning | - Basic forecasting techniques - Introduction to budgeting |
CIMA Fundamentals of management accounting Sample Questions:
Which ONE of the following would be the LEAST effective performance indicator for a distribution manager who is responsible for controlling the cost of the transport fleet?
- A. Fixed cost per kilometre
- B. Variable cost per tonne-kilometre
- C. Variable cost per kilometre
- D. Fixed cost per vehicle per month
Correct Answer: A 🗳️
Refer to the exhibit.
The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:
Correct Answer:
$5.50
Which of the following are not advantages of Absorption costing? (Select ALL that apply.)
- A. The key benefit of absorption is that it helps management in making short term decisions.
- B. The key benefit of absorption costing is that it cannot be manipulated by production changes.
- C. The key benefit of absorption costing is that it recognises both fixed and variable overheads are necessary for production to occur.
Correct Answer: A,B 🗳️
Refer to the exhibit.
The management accountant has completed the initial allocation and apportionment of overheads as follows.
The service department costs are now to be reapportioned to the other departments as follows, taking account of reciprocal servicing.
After the service department costs have been reapportioned, the total overhead cost of Department A, to the nearest $, will be:
Correct Answer:
$29318
Refer to the Exhibit.
CM has produced the following budget information for next year:
The opening receivables balance represents 2 months sales. It is expected that the same level of sales will continue at an even rate throughout the year.
In an effort to improve receivables collection periods it is proposed to offer a discount of 5% for payment by cash. It is expected that 20% of customers will pay by cash. Of the remaining 80% credit sales, 40% will be settled within 1 month and 60% are expected to settle within 2 months.
What are the budgeted cash receipts from cash and credit sales in the year?
- A. $188,000
- B. $206,400
- C. $190,800
- D. $184,400
Correct Answer: C 🗳️
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