CIMA CIMAPRO17-BA2-X1-ENG

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

1. FILL BLANK
A company uses full cost pricing. The unit costs for product Z are given below.

What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.

2. The concept of the time value of money:

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

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

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

4. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
B) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
C) Royalties paid on per unit basis are an example of an indirect expense.
D) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.

5. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $45.00
B) $55.00
C) $46.20
D) $37.80

Solutions: