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

Section	Weight	Objectives
Planning and Control	30%	- Performance Measurement and Control 1. Performance reporting 2. Standard costing 3. Variance analysis - Budgeting 1. Cash budgets 2. Preparation of budgets 3. Functional budgets
Costing	25%	- Absorption and Marginal Costing 1. Overhead allocation and apportionment 2. Profit reconciliation 3. Marginal costing 4. Pricing decisions 5. Full costing - Cost Identification and Classification 1. Cost behaviour analysis 2. Direct and indirect costs 3. Variable, semi-variable, stepped and fixed costs 4. Relevant and irrelevant costs
The Context of Management Accounting	10%	- Purpose of Management Accounting 1. Role of the management accountant 2. Relationship between management accountants and managers 3. Need for management accounting 4. Characteristics of financial information - Role of CIMA 1. Professional body for management accountants 2. Development of management accounting practice
Decision Making	35%	- Investment and Strategic Decisions 1. Use of accounting information for decision making 2. Profit maximisation 3. Investment appraisal techniques - Short-Term Decision Making 1. Limiting factor analysis 2. Cost-volume-profit analysis 3. Make or buy decisions 4. Break-even analysis

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

1. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The under or over absorbed fixed production overheads.
B) The fixed production overhead absorption rate.
C) The actual fixed production overheads.
D) The opening inventory.
E) The closing inventory.

2. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The fixed costs should be flexed to $40,000 + 10% = $44,000.
B) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
C) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
D) The basic pay hours should not be flexed; they should remain at 1,000 hours.
E) The material price should be flexed to the actual figure of $3.10 per kg.

3. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Anyone with an interest in an organisation can be considered to be one of its stakeholders.
B) Stakeholders must be external to the organisation.
C) Only an organisation's shareholders and employees can be considered to be its stakeholders.
D) Only an organisation's shareholders can be considered to be its stakeholders.

4. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of financial position.
B) Administration overhead budget.
C) Sales budget.
D) Cash flow budget.
E) Finished goods inventory budget.
F) Budgeted statement of profit or loss.

5. 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: