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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Characteristics of useful financial information - Role and purpose of management accounting - Global Management Accounting Principles |
| Decision Making | 35% | - Cost-volume-profit analysis - Risk and uncertainty analysis - Relevant costing for short-term decisions - Pricing decisions - Investment appraisal techniques |
| Costing | 25% | - Marginal and absorption costing - Cost estimation techniques - Overhead allocation, apportionment and absorption - Job, batch, process and service costing - Cost classification and behaviour |
| Planning and Control | 30% | - Performance measurement and reporting - Standard costing and variance analysis - Budgeting concepts and preparation - Budgeting methods and techniques |
CIMA Fundamentals of management accounting Sample Questions:
Question 1
Refer to the exhibit.
John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:
Question 2
Refer to the exhibit.
The following data relates to two activity levels of a department. Overhead absorption is on the basis of machine hours.
The variable overhead rate per hour is £4.50. The amount of fixed overhead, to the nearest £000, is:
Question 3
Which one of the following is NOT a main purpose of management accounting?
A. Reporting to shareholders
B. Controlling
C. Planning
D. Decision making
Question 4
Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?
A. The management accountant is more likely to be focused on the objectives of the organisation as a whole
B. Management accounting practices are more likely to be consistent throughout the organisation
C. Communications are improved between the managers and the management accountant
D. Costs are reduced
Question 5
Refer to the exhibit.
Budget information for 'Cast Engineering' is as follows:
The budget cost allowance for an output of 1,300 units is:
Solutions:
| Question 1 Answer: Only visible for members | Question 2 Answer: Only visible for members | Question 3 Answer: A | Question 4 Answer: C | Question 5 Answer: Only visible for members |
