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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A) NPV decrease; payback period decrease
B) NPV increase; payback period increase
C) NPV decrease; payback period increase
D) NPV decrease; payback period stay the same

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

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

3. The following data are available for a delivery company.
The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.

Further analysis of this data has determined the following:
xy = 36,427x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.

4. Refer to the exhibit.

A company manufactures and sells a single product which has the following cost and selling price structure:
The fixed overhead absorption rate was based on normal capacity of 1800 units per month.
The budgeted break-even point in sales units per month is units.

5. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $30,000
C) $27,500
D) $5,000

Solutions: