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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Pricing decisions - Cost-volume-profit analysis - Risk and uncertainty analysis - Investment appraisal techniques - Relevant costing for short-term decisions |
| Costing | 25% | - Cost classification and behaviour - Cost estimation techniques - Job, batch, process and service costing - Overhead allocation, apportionment and absorption - Marginal and absorption costing |
| The Context of Management Accounting | 10% | - Characteristics of useful financial information - Global Management Accounting Principles - Role of CIMA and professional ethics - Role and purpose of management accounting |
| Planning and Control | 30% | - Budgeting methods and techniques - Standard costing and variance analysis - Performance measurement and reporting - Budgeting concepts and preparation |
CIMA Fundamentals of management accounting Sample Questions:
A company manufactures laptop computers. Which of the following would be classified as direct labor?
- A. The factory accountant
- B. Assembly workers on the production line
- C. The cook in the factory canteen
- D. A stores assistant in the factory store
Correct Answer: B 🗳️
Refer to the exhibit.
A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Materials:
Correct Answer:
44117
Refer to the exhibit.
The following data relates to two activity levels of a department. Overhead absorption is on the basis of machine hours.
The variable overhead rate per hour is £4.50. The amount of fixed overhead, to the nearest £000, is:
Correct Answer:
£871
In the process account, the accounting treatment of the value of the abnormal gain is:
- A. Debit Process account Credit Normal Loss account
- B. Debit Process account Credit Abnormal Gain account
- C. Credit Process account Debit Normal Loss account
- D. Credit Process account Debit Abnormal Gain account
Correct Answer: B 🗳️
An increase in the variable cost per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:
- A. Stay where it is
- B. Move to the left
- C. Move to the right
- D. Double
Correct Answer: C 🗳️
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