CIMA CIMAPRO17-BA2-X1-ENG : BA2 – Fundamentals of Management Accounting Question Tutorial

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. A project is about to be launched. Two of the three possible outcomes and their associated probabilities are as follows:

The remaining possible outcome is a $70,000 gain.
What is the correct calculation of the expected value of the project?

A) ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)
B) ($30,000 + $70,000 - $25,000) / 3
C) ($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)
D) ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)

2. A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A) $22,672 debit.
B) $22,672 credit.
C) $2,208 credit.
D) $2,208 debit.

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

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

4. FILL BLANK
The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.

5. According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.
This is an example of:

A) objectivity.
B) integrity.
C) professional behaviour.
D) professional competence and due care.

Solutions: