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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $5,000 for the viability report.
B) A relevant cost of $40,000 for the redundancy payment.
C) A relevant cost of $10,000 for the machine.
D) A relevant cost of $30,000 for the machine.
E) A relevant revenue of $12,000 for the machine.
F) A relevant cost of $25,000 each year for administration.

2. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
B) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C) The raw material inventory at the end of period 2 should be valued at $20 per litre.
D) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

3. Which of the following would NOT require taking into account the time value of money?

A) Deciding to make a long-term investment in a project on the basis of its payback period.
B) Selecting an investment project on the basis that it has a positive net present value (NPV).
C) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
D) Calculating the present value of a five-year annuity.

4. 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) $37.80
B) $45.00
C) $46.20
D) $55.00

5. Which of the following is NOT a characteristic of useful operational level information?

A) Available immediately.
B) Sufficiently accurate.
C) Governed by financial reporting standards.
D) Focused on the decision to be made.

Solutions: