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

1. The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A) An adverse material price variance.
B) A favourable sales volume contribution variance.
C) An adverse sales price variance.
D) A favourable labour rate variance.
E) An adverse labour efficiency variance.

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

3. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $20,000
B) $27,500
C) $5,000
D) $30,000

4. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The actual fixed production overheads.
B) The closing inventory.
C) The fixed production overhead absorption rate.
D) The opening inventory.
E) The under or over absorbed fixed production overheads.

5. Which of the following is NOT a characteristic of useful operational level information?

A) Sufficiently accurate.
B) Focused on the decision to be made.
C) Available immediately.
D) Governed by financial reporting standards.

Solutions: