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

1. Which of the following statements regarding variances is valid?

A) Using higher quality material than standard could explain an adverse labour efficiency variance.
B) An adverse labour rate variance could explain a favourable labour efficiency variance.
C) Improved maintenance of production machinery could explain an adverse material usage variance.
D) Poor supervision could explain a favourable labour rate variance.

2. The concept of the time value of money:

A) recognises the fact that earlier cash flows are worth more because they can be reinvested.
B) is used for making short term decisions.
C) recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
D) determines the higher interest rates that must be paid on longer term loans.

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

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

4. Which THREE of the following are parts of the master budget? (Choose three.)

A) Administration overhead budget.
B) Budgeted statement of financial position.
C) Finished goods inventory budget.
D) Budgeted statement of profit or loss.
E) Sales budget.
F) Cash flow budget.

5. A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A) $5,000 x 3.605
B) $5,000 + ($5,000 x 3.037)
C) $5,000 + ($5,000 x 3.605)
D) $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
E) $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4

Solutions: