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

1. The concept of the time value of money:

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

2. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 3,900 units
B) 3,300 units
C) 8,900 units
D) 1,700 units

3. FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

4. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Return on capital employed
B) Contribution per unit
C) Sales price variance
D) Gross margin

5. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $30,000
B) $27,500
C) $20,000
D) $5,000

Solutions: