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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning and Control | 30% | - Budgeting concepts and preparation - Performance measurement and reporting - Budgeting methods and techniques - Standard costing and variance analysis |
| Topic 2: Decision Making | 35% | - Relevant costing for short-term decisions - Investment appraisal techniques - Cost-volume-profit analysis - Risk and uncertainty analysis - Pricing decisions |
| Topic 3: Costing | 25% | - Cost classification and behaviour - Overhead allocation, apportionment and absorption - Cost estimation techniques - Job, batch, process and service costing - Marginal and absorption costing |
| Topic 4: The Context of Management Accounting | 10% | - Role and purpose of management accounting - Role of CIMA and professional ethics - Characteristics of useful financial information - Global Management Accounting Principles |
CIMA Fundamentals of management accounting Sample Questions:
The company Andrew works for currently uses traditional absorption costing. He needs to convince his manager that the company should be using activity based costing instead.
Andrew has compiled this list of advantages:
(1)ABC will allow us to make better pricing decisions
(2)ABC will give us tighter control over costs as we will be able to pinpoint inefficiencies (3)ABC will help improve our product mix by highlighting the best combination of materials (4)ABC is suitable for our business as we only produce one product Which statement or statements are INCORRECT?
- A. (3) and (4)
- B. (1) and (2)
- C. (1) and (4)
- D. (2) and (4)
- E. (2) and (3)
- F. (1) and (3)
Correct Answer: A 🗳️
According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.
This is an example of:
- A. professional behaviour.
- B. objectivity.
- C. integrity.
- D. professional competence and due care.
Correct Answer: B 🗳️
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A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:
- A. Debit: raw material control account
Credit: work in progress control account - B. Debit: raw material control account
Credit: production overhead control account - C. Debit: cost of sales control account
Credit: raw material control account - D. Debit: work in progress control account
Credit: raw material control account
Correct Answer: D 🗳️
CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
What was the value of normal loss during the month? Give your answer to one decimal place.
Correct Answer:
£275.1
Refer to the exhibit.
A company manufactures three components on the same machine, on which there is spare capacity. An external supplier has offered to supply all of the company's requirements of the components. Data for the components are as follows:
Which components should be purchased from the external supplier?
- A. Components Y and Z
- B. Components X and Z
- C. Components X, Y and Z
- D. Component X only
Correct Answer: A 🗳️
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