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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Costing Methods | - Overhead allocation and absorption costing - Job costing and batch costing - Process costing basics |
| Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
| Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
CIMA Fundamentals of management accounting Sample Questions:
Feedforward control systems differ from feedback systems in that they _____________________.
- A. Predict issues before they arise and attempt to prevent them.
- B. Acknowledge adverse variances will occur and does nothing to prevent them.
- C. Analyse the adverse variance before implementing a solution.
Correct Answer: A 🗳️
Fixed costs can best be described as:
- A. Costs which never change
- B. Costs which remain constant, within a relevant range, when activity levels change
- C. Costs which are difficult to budget accurately
- D. Costs which are uncontrollable
Correct Answer: B 🗳️
Refer to the exhibit.
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150 adverse.
The actual direct labour hours in the month was:
- A. 1,200 hours
- B. 1,125 hours
- C. 1,312.5 hours
- D. 1,012.5 hours
Correct Answer: A 🗳️
Which THREE of the following costs would normally be classified as semi-variable?
- A. Wages of a waitress paid a fixed rate per hour
- B. Telephone costs
- C. Royalties paid per unit produced
- D. Cost of renting a photocopier which is a fixed rental fee plus a charge per copy made
- E. Advertising costs
- F. Salary of a sales executive paid a basic salary and a bonus based on sales level
Correct Answer: B,D,F 🗳️
Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)
- A. Government regulations
- B. Employee morale
- C. Profitability ratios
- D. Competitor reaction
- E. Market share
- F. Return on investment
Correct Answer: C,E,F 🗳️
