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

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

2. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 3,900 units
B) 8,900 units
C) 1,700 units
D) 3,300 units

3. 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 sales volume contribution variance for the period was:

A) $9,267 adverse.
B) $5,666 adverse.
C) $6,220 adverse.
D) $16,000 adverse.

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

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

5. 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 many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

A) 0.40
B) 0.35
C) 0.11
D) 0.16

Solutions: