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

1. A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A) $5,000 x 3.605
B) $5,000 + ($5,000 x 3.037)
C) $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
D) $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
E) $5,000 + ($5,000 x 3.605)

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

3. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 1 year 9 months
B) 1 year 7 months
C) 2 years 6 months
D) 2 years 8 months

4. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Gross margin
B) Return on capital employed
C) Contribution per unit
D) Sales price variance

5. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B) Royalties paid on per unit basis are an example of an indirect expense.
C) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
D) Rent paid for a factory in which several different products are produced is an example of an indirect expense.

Solutions: