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

1. FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.

Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.

2. Which of the following would NOT require taking into account the time value of money?

A) Deciding to make a long-term investment in a project on the basis of its payback period.
B) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
C) Calculating the present value of a five-year annuity.
D) Selecting an investment project on the basis that it has a positive net present value (NPV).

3. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 9,000
B) 32,000
C) 8,000
D) 36,000

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

5. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
B) The fixed costs should be flexed to $40,000 + 10% = $44,000.
C) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D) The material price should be flexed to the actual figure of $3.10 per kg.
E) The basic pay hours should not be flexed; they should remain at 1,000 hours.

Solutions: