CIMA BA2 – Fundamentals of Management Accounting Question Tutorial - CIMAPRO17-BA2-X1-ENG

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. Which of the following statements regarding variances is valid?

A) Poor supervision could explain a favourable labour rate variance.
B) Improved maintenance of production machinery could explain an adverse material usage variance.
C) An adverse labour rate variance could explain a favourable labour efficiency variance.
D) Using higher quality material than standard could explain an adverse labour efficiency variance.

2. In responsibility accounting, costs and revenues are grouped according to:

A) the service provided.
B) their behaviour.
C) their function.
D) the budget holder.

3. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $25,000 each year for administration.
B) A relevant cost of $30,000 for the machine.
C) A relevant cost of $10,000 for the machine.
D) A relevant cost of $5,000 for the viability report.
E) A relevant revenue of $12,000 for the machine.
F) A relevant cost of $40,000 for the redundancy payment.

4. Which of the following would NOT require taking into account the time value of money?

A) Selecting an investment project on the basis that it has a positive net present value (NPV).
B) Deciding to make a long-term investment in a project on the basis of its payback period.
C) Calculating the present value of a five-year annuity.
D) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).

5. The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A) The probability of the total return being a gain is less than 1.00.
B) The expected value of the total return is $41,500 gain.
C) The probability of the total return being a loss is 0.10.
D) The expected value of the total return is $40,000 gain.
E) The probability of making a total return of exactly $5,000 gain is 0.02.

Solutions: