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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Cost identification and classification
|
| The Context of Management Accounting | 10% | - Professional ethics and CIMA
|
| Decision Making | 35% | - Short-term decision making
|
| Planning and Control | 30% | - Performance measurement and control
|
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The cost of capital is 12%.
The net present value of the investment in the machine is:
Correct Answer:
$55839
Overhead apportionment is best described as:
- A. The identification of overhead cost variances
- B. The process of sharing costs amongst two or more cost centers
- C. The charging of overheads to cost units produced
- D. The identification of costs specifically attributable to a particular cost centre
Correct Answer: B 🗳️
Which ONE of the following is a characteristic of operational financial information?
- A. Provides detailed information focussed on one business area
- B. Provided mainly to senior managers
- C. Provides information for long term decision making
- D. Provided infrequently and at irregular intervals
Correct Answer: A 🗳️
A company provides its managers with monthly budgetary control reports. Which ONE of the following types of financial information is this?
- A. Strategic
- B. Operational
- C. Planning
- D. Tactical
Correct Answer: D 🗳️
It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 8,000 and 9,000 units respectively.
The budgeted production for November will be:
- A. 8,100 units
- B. 900 units
- C. 1,700 units
- D. 8,900 units
Correct Answer: A 🗳️
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Ingemar 
Ternence 
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Pete 
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