CIMA BA2 : Fundamentals of management accounting

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CIMA Fundamentals of management accounting Sample Questions:

1. A new range of clothing is very unique and will not appeal everyone. You are aware that if you were to equally distribute all the units there is a chance that they would not all sell.
You decide that the best option would be to select specific stores in which to sell the items, making them rare and desirable. This way they will become highly sought after.
However, whilst this has the potential to be very profitable it also has the lowest probability.
By making this decision you are considered to be_______.

A) Risk seeking
B) Risk adverse
C) Risk neutral

2. A company wishes to achieve a 20% return on the capital of $937,500 invested in the company. Total costs for the next period are budgeted to be $1,250,000.
The standard cost for product P is $11 per unit.
In order to achieve the required return on investment the selling price per unit of product P must be:
Give your answer to 2 decimal places.

3. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A) 8.50
B) 6.50
C) 6.38
D) 6.22

4. 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) $5,000
B) $20,000
C) $30,000
D) $27,500

5. Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material. The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

A) Option B
B) Option C
C) Option D
D) Option A

Solutions: