CIMA BA2 Test Passed : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. There are four global principles for management accounting which are intended to support organisations in setting a standard and improving their management accounting systems.
Which one of the following helps management determine whether a certain decision will potentially generate, preserve, or destroy value within the business?

A) Trust
B) Impact
C) Communication
D) Information

2. Refer to the Exhibit.

CM has produced the following budget information for next year:
The opening receivables balance represents 2 months sales. It is expected that the same level of sales will continue at an even rate throughout the year.
In an effort to improve receivables collection periods it is proposed to offer a discount of 5% for payment by cash. It is expected that 20% of customers will pay by cash. Of the remaining 80% credit sales, 40% will be settled within 1 month and 60% are expected to settle within 2 months.
What are the budgeted cash receipts from cash and credit sales in the year?

A) $184,400
B) $206,400
C) $190,800
D) $188,000

3. Which of the following is not an advantage of IRR?

A) It considers all cashflows
B) It takes into account the time value of money
C) It is a suitable measure for choosing between projects of different sizes
D) There is no need to know the exact cost of capital

4. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Contribution per unit
B) Return on capital employed
C) Sales price variance
D) Gross margin

5. The value of the capital invested in producing and selling product F is $600,000. A return on investment of
14% is required from all products.
Budgeted production and sales of product F for next period are 25,000 units and the standard cost per unit is
$33.
In order to achieve the required return on investment the selling price per unit of product F must be

A) $36.36
B) $57.00
C) $3.36
D) $37.62

Solutions: