CIMA BA2 real exam prep : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The direct labor rate variance is:

A) The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
B) The difference between the actual rate of efficiency and the standard rate of efficiency for direct labor
C) The difference between the actual wages paid and what should have been paid for the hours worked
D) The difference between the actual wages paid and the standard labor cost for the output produced

2. Which one of the following is an example of operational management information?

A) A flexible budget control report for last month
B) A production schedule for tomorrow
C) The annual cash budget
D) An investment appraisal report

3. A chemical process has a normal wastage of 8% of input. For the month of June, 5,000 liters of materials were input and there was an abnormal gain of 200 liters.
The quantity of good production achieved was

4. A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:

A) 1,890 units
B) 1,596 units
C) 1,724 units
D) 1,494 units

5. Refer to the exhibit.

JB Limited pays 60% of invoices for goods purchased on credit, in the month after purchase. The remaining
40% are paid a month later.
Invoices are received on the last day of each month. Invoices paid in the month following purchase attract a prompt payment discount of 2%, whilst those paid in the second month attract only a 1% discount.
Credit purchases for April to June are budgeted as follows:
The amount budgeted to be paid for credit purchases in June is:

Solutions: