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

1. In order for the information in a management accounting report to be authoritative its contents must be:

A) trusted and from reliable sources.
B) complete and reported in a timely manner.
C) complete and relevant.
D) both financial and non-financial.

2. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The fixed costs should be flexed to $40,000 + 10% = $44,000.
B) The material price should be flexed to the actual figure of $3.10 per kg.
C) The basic pay hours should not be flexed; they should remain at 1,000 hours.
D) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
E) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.

3. Which of the following is NOT a valid purpose of budgeting?

A) To comply with financial reporting requirements.
B) To coordinate the different activities of an organisation.
C) To communicate targets to managers.
D) To authorise managers to incur expenditure.

4. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $30,000
C) $5,000
D) $27,500

5. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:

Solutions: