CIMA CIMAPRO17-BA2-X1-ENG Exam Questions : BA2 – Fundamentals of Management Accounting Question Tutorial

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

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

1. A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

A) Outlet A
B) Outlet D
C) Outlet C
D) Outlet B

2. FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.

3. Which of the following is a relevant cost?

A) A committed cost
B) A sunk cost
C) A historical cost
D) An incremental cost

4. The concept of the time value of money:

A) determines the higher interest rates that must be paid on longer term loans.
B) recognises the fact that earlier cash flows are worth more because they can be reinvested.
C) is used for making short term decisions.
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 company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 32,000
B) 9,000
C) 8,000
D) 36,000

Solutions: