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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. Which of the following statements about batch costing is true?

A) Batch costing must use absorption costing.
B) Batch costing must use marginal costing.
C) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
D) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

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

Which division has the highest operating margin percentage?

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

3. FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

4. A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A) $22,672 credit.
B) $2,208 credit.
C) $2,208 debit.
D) $22,672 debit.

5. 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) 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.
B) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) The raw material inventory at the end of period 2 should be valued at $20 per litre.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

Solutions: