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

1. Which of the following is a relevant cost?

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

2. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
B) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
E) The raw material inventory at the end of period 2 should be valued at $20 per litre.

3. FILL BLANK
A company uses full cost pricing. The unit costs for product Z are given below.

What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.

4. Which THREE of the following are parts of the master budget? (Choose three.)

A) Administration overhead budget.
B) Cash flow budget.
C) Budgeted statement of financial position.
D) Budgeted statement of profit or loss.
E) Sales budget.
F) Finished goods inventory budget.

5. A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

A) $29
B) $27
C) $21
D) $35

Solutions: