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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Cost identification and classification
|
| Planning and Control | 30% | - Budgeting
|
| The Context of Management Accounting | 10% | - Professional ethics and CIMA
|
| Decision Making | 35% | - Long-term decision making
|
CIMA Fundamentals of management accounting Sample Questions:
In an integrated cost and financial accounting system, the accounting entries for charging gross direct wages to production would be:
- A. Debit: Wages control accountCredit: Bank account
- B. Debit: Production overhead control accountCredit: Wages control account
- C. Debit: Work in progress control accountCredit: Wages control account
- D. Debit: Work in progress control accountCredit: Production overhead control account
Correct Answer: C 🗳️
Refer to the exhibit.
A company has the following budgeted sales for the next 6 month period:
Cash sales are 20% of the total and receive a cash discount of 5%. The remaining 80% of sales are on credit.
60% of credit customers pay within one month, the remaining 40% pay within two months.
The cash receipts for the month of July will be:
- A. $91,200
- B. $109,200
- C. $110,000
- D. $90,400
Correct Answer: D 🗳️
Which of the following is not an advantage of IRR?
- A. It takes into account the time value of money
- B. It is a suitable measure for choosing between projects of different sizes
- C. There is no need to know the exact cost of capital
- D. It considers all cashflows
Correct Answer: B 🗳️
The decision rule to use when determining the optimal production plan if there is a scarce resource is:
- A. Maximise profit per unit of scarce resource
- B. Maximise contribution per unit of scarce resource
- C. Maximise profit per unit
- D. Maximise contribution per unit
Correct Answer: B 🗳️
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:
- A. $6,220 adverse.
- B. $16,000 adverse.
- C. $5,666 adverse.
- D. $9,267 adverse.
Correct Answer: C 🗳️
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