CIMA : BA2 Questions & Answers
Updated: Sep 17, 2026
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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% | - Management reporting
|
| Topic 3: Decision Making | 35% | - Short-term decision making
|
| Topic 4: Costing | 25% | - Cost identification and classification
|
CIMA Fundamentals of management accounting Sample Questions:
Overhead apportionment is best described as:
- A. The identification of costs specifically attributable to a particular cost centre
- B. The identification of overhead cost variances
- C. The charging of overheads to cost units produced
- D. The process of sharing costs amongst two or more cost centers
Correct Answer: D 🗳️
In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect production workers would be:
- A. Debit: Wages control accountCredit: Bank account
- B. Debit: Work in progress control accountCredit: Bank account
- C. Debit: Bank accountCredit: Wages control account
- D. Debit: Production overhead control accountCredit: Bank account
Correct Answer: A 🗳️
It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 8,000 and 9,000 units respectively.
The budgeted production for November will be:
- A. 1,700 units
- B. 8,100 units
- C. 900 units
- D. 8,900 units
Correct Answer: B 🗳️
Refer to the exhibit.
A company issued its production budget based on an anticipated output of 2000 units. The actual output for the period was 1500 units. The details of the costs are shown below:
The budget volume variance was:
Correct Answer:
£12498
Refer to the exhibit.
The following records are available for a hotel for last week.
The sales revenue in the hotel coffee shop last week was $16,750.
The sales revenue per guest night was (to the nearest $0.01):
Give your answer to 2 decimal places.
Correct Answer:
$8.01
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