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

1. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the selling price changed to $22 per unit, the breakeven point would become lower.
B) If the fixed cost changed to $445,000, the breakeven point would not change.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
E) If the sales volume changed to 220,000 units, the breakeven point would not change.

2. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $10,000 for the machine.
B) A relevant cost of $40,000 for the redundancy payment.
C) A relevant cost of $25,000 each year for administration.
D) A relevant cost of $30,000 for the machine.
E) A relevant revenue of $12,000 for the machine.
F) A relevant cost of $5,000 for the viability report.

3. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A) Factory rent.
B) Salary paid to the factory manager.
C) Maintenance costs for the company's only production line.
D) Commissions paid to the sales team.
E) Royalties paid to the designers of the products.

4. The concept of the time value of money:

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

5. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
B) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
C) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
D) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.

Solutions: