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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

An abnormal loss in a process occurs when:

A. Actual losses are less than the normal loss level
B. Actual losses are greater than the normal loss level
C. Production levels are below budget
D. Costs are increased as a result of defective materials

Question 2

Fixed costs can best be described as:

A. Costs which remain constant, within a relevant range, when activity levels change
B. Costs which never change
C. Costs which are uncontrollable
D. Costs which are difficult to budget accurately

Question 3

A new range of clothing is very unique and will not appeal everyone. You are aware that if you were to equally distribute all the units there is a chance that they would not all sell.
You decide that the best option would be to select specific stores in which to sell the items, making them rare and desirable. This way they will become highly sought after.
However, whilst this has the potential to be very profitable it also has the lowest probability.
By making this decision you are considered to be_______.

A. Risk adverse
B. Risk seeking
C. Risk neutral

Question 4

Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

A. C
B. B
C. A
D. D

Question 5

In investment appraisal, the net present value (NPV) is

A. The discount rate at which the project's cash inflows are equal to the cash outflows.
B. The difference between the present value of the project's profit and the present value of the initial investment.
C. The present value of the project's cash inflow.
D. The difference between the present value of the project's cash inflows and the present value of the cash outflows.

Solutions: