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

1. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 3,900 units
B) 8,900 units
C) 1,700 units
D) 3,300 units

2. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Provide information to managers
B) Internally focused
C) Governed by rules and regulations
D) Provide information needed by shareholders
E) Statutory requirement

3. Which of the following is a relevant cost?

A) An incremental cost
B) A sunk cost
C) A historical cost
D) A committed cost

4. 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) $37.80
B) $46.20
C) $55.00
D) $45.00

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

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

Solutions: