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

1. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
B) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
C) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

2. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A) Division D
B) Division B
C) Division A
D) Division C

3. Which of the following statements regarding variances is valid?

A) An adverse labour rate variance could explain a favourable labour efficiency variance.
B) Poor supervision could explain a favourable labour rate variance.
C) Using higher quality material than standard could explain an adverse labour efficiency variance.
D) Improved maintenance of production machinery could explain an adverse material usage variance.

4. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:

5. The concept of the time value of money:

A) recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
B) recognises the fact that earlier cash flows are worth more because they can be reinvested.
C) determines the higher interest rates that must be paid on longer term loans.
D) is used for making short term decisions.

Solutions: