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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A) 6.50
B) 6.22
C) 6.38
D) 8.50

2. Refer to the exhibit.

A company has the following budgeted sales for the next 6 month period:
Cash sales are 20% of the total and receive a cash discount of 5%. The remaining 80% of sales are on credit.
60% of credit customers pay within one month, the remaining 40% pay within two months.
The cash receipts for the month of July will be:

A) $90,400
B) $91,200
C) $109,200
D) $110,000

3. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:

A) £1,000 favourable
B) £3,000 adverse
C) £5,000 favourable
D) £5,000 adverse

4. Refer to the exhibit.

John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:

5. Which of the following categories of costs is the most relevant for decision making?

A) Notional costs
B) Estimated future costs
C) Current costs
D) Costs already incurred which are known with certainty

Solutions: