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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company has established that a particular cost item is semi-variable. Past records of costs at different levels of activity are as follows:
The fixed cost element for the cost item is:

2. Which of these descriptions most accurately describes a cost centre?

A) A cost centre is a location where all costs across the company are consolidated into one account.
B) A cost centre is a location where all costs relating to certain activities and functions are stored.
C) A cost centre is an office where costs for a specific activity are stored.

3. Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.
The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

A) £6,250 favourable
B) £6,250 adverse
C) £6,406 adverse
D) £6,406 favourable

4. Which of the following cannot be used to split costs into fixed and variable elements?

A) Line of best fit
B) High-low method
C) Absorption costing
D) Scattergraph

5. Two rival furniture manufacturers have recently merged together. Before the merge each party had three outlets and one factory each. Now they have two factories, six stores with another 3 planned in the next year.
Previously, one company had operated with function cost centres, looking at costs incurred by each department whilst the other had chosen to look at costs per activity.
Whilst the companies were small this worked and costs were easy to manage and issues could be dealt with quickly and efficiently. Since then costs have gone out of control as the old systems no longer work for this large, nationwide company.
What is a suitable type of cost centre to use now?

A) Equipment
B) Activity
C) Service location

Solutions: