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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

In the process account, the accounting treatment of the value of the abnormal loss is:

A. Debit Process account Credit Normal Loss account
B. Credit Process account Debit Normal Loss account
C. Debit Process account Credit Abnormal Loss account
D. Credit Process account Debit Abnormal Loss account

Question 2

A company wishes to achieve a 20% return on the capital of $937,500 invested in the company. Total costs for the next period are budgeted to be $1,250,000.
The standard cost for product P is $11 per unit.
In order to achieve the required return on investment the selling price per unit of product P must be:
Give your answer to 2 decimal places.

Question 3

Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

A. B
B. A
C. D
D. C

Question 4

Refer to the exhibit.

A company has the following budget information for next year:
The raw materials usage budget for the years is:

Question 5

The variable overhead efficiency variance is:

A. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
B. The difference between the actual variable overheads incurred and those absorbed
C. The same as the direct labour efficiency variance
D. The actual hours worked multiplied by the variable overhead absorption rate

Solutions: