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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The Context of Management Accounting | 10% | - Professional ethics and CIMA
|
| Topic 2: Planning and Control | 30% | - Performance measurement and control
|
| Topic 3: Decision Making | 35% | - Long-term decision making
|
| Topic 4: Costing | 25% | - Cost identification and classification
|
CIMA Fundamentals of management accounting Sample Questions:
1. Feedforward control systems differ from feedback systems in that they _____________________.
A) Predict issues before they arise and attempt to prevent them.
B) Acknowledge adverse variances will occur and does nothing to prevent them.
C) Analyse the adverse variance before implementing a solution.
2. Refer to the exhibit.
BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?
A) An increase of 12.5%
B) An increase of 20%
C) An increase of 25%
D) An increase of 5%
3. The variable overhead expenditure variance is:
A) The over or under absorbed variable overhead
B) The actual hours worked multiplied by the variable absorption rate
C) The difference between the variable overheads incurred and the flexed budget allowance for variable overheads
D) The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
4. Refer to the exhibit.
The following conventional breakeven chart has been drawn for a product. Forecast sales volume for next period is V units.
Which ONE of the following distances on the graph indicates the forecast profit for next period?
A) Distance c
B) Distance a
C) Distance d
D) Distance b
5. A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:
What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: Only visible for members |




