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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Pricing decisions - Cost-volume-profit analysis - Relevant costing for short-term decisions - Investment appraisal techniques - Risk and uncertainty analysis |
| Topic 2: The Context of Management Accounting | 10% | - Global Management Accounting Principles - Role and purpose of management accounting - Characteristics of useful financial information - Role of CIMA and professional ethics |
| Topic 3: Costing | 25% | - Overhead allocation, apportionment and absorption - Cost classification and behaviour - Job, batch, process and service costing - Cost estimation techniques - Marginal and absorption costing |
| Topic 4: Planning and Control | 30% | - Budgeting methods and techniques - Budgeting concepts and preparation - Performance measurement and reporting - Standard costing and variance analysis |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the Exhibit.
The following forecast cash flows relate to a proposed investment in new delivery vehicles at a total cost of $75,000.
The internal rate of return (IRR) of the proposed investment is (to two decimal places)
Correct Answer:
14.20%
VL manufactures a single product. The management accountant has estimated that the margin of safety as a percentage of budgeted sales is 25%. The company's profit/volume ratio is 20%, variable costs are $8 per unit and budgeted sales for the year are 80,000 units.
The budgeted fixed costs for the year, to the nearest $000, are.
Correct Answer:
$120000
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. Activity
- B. Equipment
- C. Service location
Correct Answer: C 🗳️
Refer to the exhibit.
The budgeted sales revenues for a retailer are as follows:
The payment patterns of customers are expected to be as follows:
*The remaining 10% of sales are bad debts.
*A discount of 20% is given on cash sales.
The budgeted receipts from customers in December are:
Correct Answer:
£93210
Which ONE of the following would be classified as an internal environmental cost?
- A. Social welfare costs
- B. Waste disposal costs
- C. Carbon emissions
- D. Health care costs
Correct Answer: B 🗳️
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Burgess 
Louis 
Woodrow 
Hobart 
Webb 
Enoch 
Beacher 
Nydia 
Atwood 
Sara 
Dylan 
York 
Kyle 
Beatrice 
