CIMA Business Accounting BA2

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CIMA Fundamentals of management accounting Sample Questions:

1. A fixed budget is:

A) A budget prepared on a continuous basis
B) A budget which shows costs and revenues at different levels of activity
C) A budget which shows costs and revenues for a single level of activity
D) A budget for fixed overheads

2. Which of the following are not relevant costs? Select ALL that apply.

A) The declining value of a food processing plant's machinery.
B) The materials no longer needed after a product has been discontinued.
C) The rent paid by a shoe manufacturing company leasing a warehouse for 3 years.
D) A construction firm hiring builders on temporary contracts to complete a specific job.

3. The Chartered Institute of Management Accounting's definition of management accounting outlines four responsibilities of the accountant in terms of the value for the stakeholders. The management accountant should aim to have which of the following effects according to CIMA?

A) Preserve value for the stakeholder
B) Decrease value for the stakeholder
C) Create value for the stakeholder
D) Protect value for the stakeholder
E) Increase value for the stakeholder
F) Damage value for the stakeholder

4. Which THREE of the following cost items would normally be classified as fixed costs?

A) Direct materials
B) Depreciation of machinery
C) Direct Labour
D) Factory manager's salary
E) Rent of the factory
F) Royalties payable on goods produced

5. Which of the following statements are true of Risk? Select ALL that apply.

A) Risks are never worth taking.
B) Risks are always worth taking.
C) Various outcomes are expected but their probabilities are unknown.
D) There is no previous experience to base predictions on.
E) The future outcome is completely unknown.
F) The outcomes are quantifiable.

Solutions: