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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Pricing decisions - Risk and uncertainty in decision making - Cost-volume-profit analysis - Capital investment appraisal - Relevant costing for short-term decisions |
| Topic 2: Planning and Control | 30% | - Flexible budgets and standard costing - Variance analysis - Reporting for control and performance measurement - Budgeting concepts and preparation |
| Topic 3: Costing | 25% | - Activity-based costing - Materials, labour and overhead costing - Cost classification and behaviour - Absorption and marginal costing - Process costing and joint products |
| Topic 4: The Context of Management Accounting | 10% | - Role of management accounting - Comparison with financial accounting - CIMA code of ethics - Business environment and organizational structure |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
Which of the following would NOT be an appropriate performance measure for a profit centre manager?
- A. Return on capital employed
- B. Gross margin
- C. Sales price variance
- D. Contribution per unit
Correct Answer: D 🗳️
An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.
Which TWO of the following statements are valid? (Choose two.)
- A. If the fixed cost changed to $445,000, the breakeven point would not change.
- B. If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
- C. If the selling price changed to $22 per unit, the breakeven point would become lower.
- D. If the variable cost changed to $16 per unit, the breakeven point would become lower.
- E. If the sales volume changed to 220,000 units, the breakeven point would not change.
Correct Answer: B,E 🗳️
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 variable overhead expenditure variance for the period was:
- A. $2,202 adverse.
- B. $2,202 favourable.
- C. $462 favourable.
- D. $462 adverse.
Correct Answer: D 🗳️
Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:
What is the arithmetic mean of the number of new customers per month?
- A. 6.22
- B. 8.50
- C. 6.50
- D. 6.38
Correct Answer: B 🗳️
The forecast costs per unit for a new product are as follows:
The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?
- A. $45.00
- B. $37.80
- C. $55.00
- D. $46.20
Correct Answer: D 🗳️
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