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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
B) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
C) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
D) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.

2. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $30,000 for the machine.
B) A relevant cost of $10,000 for the machine.
C) A relevant revenue of $12,000 for the machine.
D) A relevant cost of $5,000 for the viability report.
E) A relevant cost of $25,000 each year for administration.
F) A relevant cost of $40,000 for the redundancy payment.

3. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Contribution per unit
B) Gross margin
C) Return on capital employed
D) Sales price variance

4. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $2,202 favourable.
B) $462 adverse.
C) $2,202 adverse.
D) $462 favourable.

5. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $45.00
B) $55.00
C) $37.80
D) $46.20

Solutions: