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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

A company manufactures a single product, and relevant data is as follows:
Note. Overheads are assumed to be related to direct labor hours.
The actual results for the period were as follows:

What is the variable overhead efficiency variance?

A. £7,500 favorable
B. £7,500 adverse
C. £6,500 favorable
D. £6,500 adverse

Question 2

Refer to the exhibit.

Xey Ltd. has the following budgeted information for product T4 in July:
The actual results for July were as follows:

What is the total sales margin variance?

A. £36,000 adverse
B. £36,000 favourable
C. £35,000 favourable
D. £35,000 favourable

Question 3

A company uses an integrated accounting system.
The accounting entries for the sale of goods on credit would bE.

A. Debit: Receivables control accountCredit: Sales account
B. Debit: Sales accountCredit: Receivables control account
C. Debit: Receivables control accountCredit: Cost of sales account
D. Debit: Sales accountCredit: Finished Goods Control account

Question 4

Refer to the exhibit.

The following standard cost information relates to the production department of Brace Engineering Ltd.
The actual data for the month of March was as follows:

What is the direct labour rate variance (to the nearest whole number)?

A. £2,656 favourable
B. £2,500 adverse
C. £2,500 favourable
D. £2,656 adverse

Question 5

Refer to the exhibit.

The wages analysis for the welding department of a manufacturing company is given below:
What is the direct labor cost for the welding department?

A. $38,490
B. $30,250
C. $40,550
D. $36,890

Solutions: