CIMA Fundamentals of management accounting : BA2

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最新的 CIMA Business Accounting BA2 免費考試真題:

1. SP Limited operates an absorption costing system. It uses a predetermined overhead absorption rate based on machine hours. Budgeted factory overheads for the year were £1,080,000 but actual overhead incurred was
£1,046,000. Budgeted machine hours were 120,000 and actual machine hours were 119,000.
Overheads for the period were.

A) Under-absorbed by £9,000
B) Over-absorbed by £9,000
C) Under-absorbed by £25,000
D) Over-absorbed by £25,000

2. The managing director of a small expanding company has asked you to discuss the positioning of management accounting within his organization.
Which of the following would you suggest is an advantage of the management accountant taking on a business partnering role within the organization?
(i) It is easier for the management accountant to remain objective in decision making situations (ii) The management accountant is an integral part of the business (iii) It is easier to build strong relationships between the managers and the management accountant

A) (i) only
B) (ii) and (iii)
C) (i) and (ii)
D) (i), (ii) and (iii)

3. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 2000 units. The actual output for the period was 1500 units. The details of the costs are shown below:
What was the budget expenditure variance?

A) £18,000 adverse
B) £4,500 adverse
C) £17,000 favourable
D) £4,500 favourable

4. During the completion of Job A, £1,000 worth of material was transferred to it from Job B which had finished ahead of schedule.
How will this be inputted into the Job B account?

A) Job B, £1,000 credit
B) Job B, £1,000 debit
C) Job A, £1,000 debit
D) Job A, £1,000 credit

5. Refer to the exhibit.

The following costs apply to batch 325, which consists of 10000 units of identical products:
The company charges selling and administration costs at a rate of 20% of production costs and wishes to achieve a profit margin of 20% of sales.
What is the required selling price per unit of product?
Give your answer to 2 decimal places.

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