Make success possible with our Latest and Unique CIMA Certificate BA2 Practice Exam!
Name: Fundamentals of management accounting
Exam Code: BA2
Certification: CIMA Certificate
Vendor: CIMA
Total Questions: 392
Last Updated: October 10, 2025
298 Satisfied Customers
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A. A favourable labour rate variance.
B. A favourable sales volume contribution variance.
C. An adverse sales price variance.
D. An adverse labour efficiency variance.
E. An adverse material price variance.
ANSWER : C,D
Which THREE of the following are parts of the master budget? (Choose three.)
A. Finished goods inventory budget.
B. Budgeted statement of profit or loss.
C. Cash flow budget.
D. Sales budget.
E. Administration overhead budget.
F. Budgeted statement of financial position.
ANSWER : B,C,F
Which of the following statements relating to risk and uncertainty is correct?
A. Risk exists when we do not know all of the possible outcomes.
B. Risk exists when we know all of the possible outcomes but not their probabilities.
C. Uncertainty exists when we know all of the possible outcomes but not their probabilities.
D. Uncertainty exists when we know all of the possible outcomes and their probabilities.
ANSWER : C
A. $54.00
B. $50.77
C. $47.00
D. $44.55
ANSWER : D
Which THREE of the following are included in the Global Management AccountingPrinciples? (Choose three.)
A. Accountability
B. Influence
C. Value
D. Professional behaviour
E. Relevance
F. Integrity
ANSWER : B,C,E
Which of the following statements regarding variances is valid?
A. Using higher quality material than standard could explain an adverse labour efficiencyvariance.
B. Improved maintenance of production machinery could explain an adverse materialusage variance.
C. An adverse labour rate variance could explain a favourable labour efficiency variance.
D. Poor supervision could explain a favourable labour rate variance.
ANSWER : C
An organisation produces and sells a single product. The organisation’s managementaccountant has reported the following information for the most recent period.
A. If the contribution to sales ratio changed to 30%, the breakeven point would becomehigher.
B. If the fixed cost changed to $445,000, the breakeven point would not change.
C. If the sales volume changed to 220,000 units, the breakeven point would not change.
D. If the selling price changed to $22 per unit, the breakeven point would become lower.
E. If the variable cost changed to $16 per unit, the breakeven point would become lower.
ANSWER : A,C
A. $6
B. $7
C. $8
D. $9
ANSWER : B
A. An annuity could be used to calculate the net present value of the projects.
B. The annuity factor for project A would be lower than the annuity factor for the project B.
C. A perpetuity could be used to calculate the net present value of the projects.
D. The annuity factor for project A would double the annuity factor for project B.
ANSWER : A
Which of the following is NOT a valid purpose of budgeting?
A. To communicate targets to managers.
B. To comply with financial reporting requirements.
C. To coordinate the different activities of an organisation.
D. To authorise managers to incur expenditure.
ANSWER : D
Which TWO of the following are characteristics of Management Accounts? (Choose two.)
A. Governed by rules and regulations
B. Provide information to managers
C. Provide information needed by shareholders
D. Internally focused
E. Statutory requirement
ANSWER : B,E
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 itsstakeholders.
B. Stakeholders must be external to the organisation.
C. Only an organisation’s shareholders and employees can be considered to be itsstakeholders.
D. Only an organisation’s shareholders can be considered to be its stakeholders.
ANSWER : D
A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.
A. $20,000
B. $30,000
C. $27,500
D. $5,000
ANSWER : D
In responsibility accounting, costs and revenues are grouped according to:
A. the budget holder.
B. their function.
C. the service provided.
D. their behaviour.
ANSWER : D
A company’s policy is to hold closing inventory each month equal to 10% of the nextmonth’s budgeted sales volume. The budgeted sales volumes of product Q for months 1and 2 are 1,660 units and 2,300 units respectively.The production budget for product Q for month 1 is:
A. 1,596 units
B. 1,494 units
C. 1,724 units
D. 1,890 units
ANSWER : B
Which of the following would NOT require taking into account the time value of money?
A. Deciding to make a long-term investment in a project on the basis of its payback period.
B. Selecting an investment project on the basis that it has a positive net present value(NPV).
C. Calculating the present value of a five-year annuity.
D. Taking a long-term investment decision on the basis of the project’s internal rate ofreturn (IRR).
ANSWER : C
A. $3,260 adverse
B. $18,580 adverse
C. $3,340 adverse
D. $3,260 favourable
ANSWER : B
The year-to-date results at the end of month 9 included sales revenue of $3,600,000 andvariable costs of $2,100,000.During month 10, sales revenue was $450,000 and variable costs were $270,000.What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end ofmonth 10?
A. 58,5%
B. 70,9%
C. 41,5%
D. 40,0%
ANSWER : A
A. $22,672 debit.
B. $2,208 credit.
C. $2,208 debit.
D. $22,672 credit.
ANSWER : A
A sales manager has analysed a sample of 350 sales transactions from the latest period.The manager wishes to investigate:how many customers made their purchase online using the internet and how manypurchased by telephone.how many were new customers and how many were placing repeat orders.The following table shows the results of the analysis.
A. 0.11
B. 0.40
C. 0.16
D. 0.35
ANSWER : B
Based upon extensive historical evidence, a company’s daily sales volume is known to benormally distributed with a mean of 1,728 units and a standard deviation of 273 units.What is the probability that, on any one day, the sales volume will be at least 1,300 units?
A. 5.82%
B. 73.89%
C. 44.18%
D. 94.18%
ANSWER : D
A project is about to be launched. Two of the three possible outcomes and their associatedprobabilities are as follows:
A. ($30,000 + $70,000 - $25,000) / 3
B. ($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)
C. ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)
D. ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)
ANSWER : A
A. $21
B. $27
C. $35
D. $29
ANSWER : C
In order for the information in a management accounting report to be authoritative itscontents must be:
A. trusted and from reliable sources.
B. complete and reported in a timely manner.
C. complete and relevant.
D. both financial and non-financial.
ANSWER : C
According to CIMA’s Code of Ethics, CIMA members should not allow bias, conflict ofinterest of the influence of other people to override their professional judgement.This is an example of:
A. objectivity.
B. professional behaviour.
C. integrity.
D. professional competence and due care.
ANSWER : A
A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.
A. The margin of safety is negative because the target profit will not be achieved from theforecast sales volume.
B. If the fixed cost is changed to $20,000 the sales volume required to break even willdecrease.
C. If the forecast sales volume is changed to 190 units the sales volume required toachieve the target profit will decrease.
D. If the selling price is changed to $510 the sales volume required to achieve the targetprofit will increase.
ANSWER : C
A. $37.80
B. $46.20
C. $45.00
D. $55.00
ANSWER : B
Which of the following would NOT be an appropriate performance measure for a profitcentre manager?
A. Return on capital employed
B. Contribution per unit
C. Sales price variance
D. Gross margin
ANSWER : B
A. $6,220 adverse.
B. $9,267 adverse.
C. $16,000 adverse.
D. $5,666 adverse.
ANSWER : D
Which of the following is a valid definition of a cash budget?
A. A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
B. A detailed budget of estimated cash inflows only, incorporating receipts from cash salesas well as from credit customers.
C. A detailed budget of estimated cash inflows and outflows incorporating revenue itemsonly.
D. A detailed budget of estimated cash outflows only, incorporating both depreciation andcapital expenditure.
ANSWER : C
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