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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Which type of budget would be the most suitable for a cash budget?

A. Rolling budget
B. Flexible budget
C. Incremental budget
D. Fixed budget

Question 2

Which of the following definitions best describes Zero based budgeting?

A. A method of budgeting whereby every item of expenditure does not have to be justified before its inclusion in the budget
B. A method of budgeting whereby all activities are re-evaluated each time a budget is formulated
C. A method of budgeting where an attempt is made to make the expenditure under each cost heading as close to zero as possible
D. A method of budgeting where the sum of revenues and expenditures in each budget centre must equal zero

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. 2,134,737 kg
D. 2,136,000 kg

Question 4

Refer to the exhibit.

DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off

A. Factors (a) and (b) only
B. Factors (a), (b), (c) and (d)
C. Factor (a) only
D. Factors (b), (c) and (d) only

Question 5

Which ONE of the following is a characteristic of operational financial information?

A. Provided infrequently and at irregular intervals
B. Provides detailed information focussed on one business area
C. Provides information for long term decision making
D. Provided mainly to senior managers

Solutions: