CIMA : BA2 Questions & Answers

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the total variable production overhead variance in September?

A. $200 adverse
B. $650 adverse
C. $650 favourable
D. $200 favourable

Question 2

CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
The value of finished output during the month (to the nearest £) was:

Question 3

Refer to the exhibit.

Data for October's budget for product Quest for the month of October are given below:
Each unit of Quest requires 6kg of raw materials. Strict quality control procedures are applied to the manufacturing process and normal rejection levels are 5% of finished units.
The raw materials purchases budget for the month of October is:

A. 2,129,400 kg
B. 2,130,600 kg
C. 2,136,000 kg
D. 2,134,737 kg

Question 4

Refer to the exhibit.

Each unit of product 'Yell' uses 3 kgs of material 'X'.
The budgeted details for July are as follows:
It is anticipated that sales of product 'Yell' in July will be 5,000 units.
The amount of material 'X' that needs to be purchased in July is:

A. 15,700 kgs
B. 15,500 kgs
C. 15,600 kgs
D. 16,100 kgs

Question 5

In an integrated cost and financial accounting system, the accounting entries for the cost of production units completed in the period would be:

A. Debit: Finished goods control accountCredit: Work in progress control account
B. Debit: Finished goods control accountCredit: Cost of sales account
C. Debit: Work in progress control accountCredit: Finished goods control account
D. Debit: Cost of sales accountCredit: Finished goods control account

Solutions: