CIMA BA2 – Fundamentals of Management Accounting Question Tutorial : CIMAPRO17-BA2-X1-ENG

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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. Which of the following would NOT require taking into account the time value of money?

A) Selecting an investment project on the basis that it has a positive net present value (NPV).
B) Deciding to make a long-term investment in a project on the basis of its payback period.
C) Calculating the present value of a five-year annuity.
D) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).

2. Which of the following statements regarding variances is valid?

A) Using higher quality material than standard could explain an adverse labour efficiency variance.
B) Improved maintenance of production machinery could explain an adverse material usage variance.
C) Poor supervision could explain a favourable labour rate variance.
D) An adverse labour rate variance could explain a favourable labour efficiency variance.

3. FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.

4. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $8
B) $7
C) $6
D) $9

5. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $462 favourable.
B) $462 adverse.
C) $2,202 adverse.
D) $2,202 favourable.

Solutions: