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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Risk and uncertainty analysis - Relevant costing for short-term decisions - Pricing decisions - Cost-volume-profit analysis - Investment appraisal techniques |
| Topic 2: Planning and Control | 30% | - Budgeting methods and techniques - Standard costing and variance analysis - Performance measurement and reporting - Budgeting concepts and preparation |
| Topic 3: The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Characteristics of useful financial information - Global Management Accounting Principles - Role and purpose of management accounting |
| Topic 4: Costing | 25% | - Job, batch, process and service costing - Marginal and absorption costing - Overhead allocation, apportionment and absorption - Cost classification and behaviour - Cost estimation techniques |
CIMA Fundamentals of management accounting Sample Questions:
1. Assume that a unit of output is the cost object. Which of the following statements is valid?
A) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
B) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
C) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D) Royalties paid on per unit basis are an example of an indirect expense.
2. Refer to the exhibit.
The following information relates to Job 123:
The selling price to the customer for Job 123 is:
3. A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z?
Give your answer to the nearest dollar.
4. 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
5. Refer to the exhibit.
Which ONE of the following can be represented by this graph?
A) A semi-variable cost - where the vertical axis is total cost incurred
B) A variable cost - where the vertical axis is cost per unit
C) A variable cost - where the vertical axis is total cost incurred
D) A fixed cost - where the vertical axis is cost per unit
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: Only visible for members | Question # 3 Answer: Only visible for members | Question # 4 Answer: A | Question # 5 Answer: B |
