CIMA BA2 real exam prep : Fundamentals of management accounting

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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

X Enterprises runs a private nursing home for the elderly. The company are concerned that bed occupancy rates have been falling over the past 2 years with a consequential effect on profit. They have drawn up a budget for next year as follows:
The nursing home currently charges $90 per patient day.
Based on the budgeted figures and the current charge per day, what would be the break-even point in patient days?

A. 4,489
B. 6,215
C. 1,822
D. 2,523

Question 2

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A. $462 favourable.
B. $2,202 favourable.
C. $2,202 adverse.
D. $462 adverse.

Question 3

Refer to the exhibit.

A company has the following budget information for next year:
The raw materials usage budget for the years is:

Question 4

The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?

A. NPV decrease; payback period decrease
B. NPV increase; payback period increase
C. NPV decrease; payback period increase
D. NPV decrease; payback period stay the same

Question 5

Refer to the exhibit.

A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Materials:

Solutions: