Download CIMA : BA2 Questions & Answers as PDF & Test Software
Updated: May 29, 2026
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CIMA Fundamentals of management accounting Sample Questions:
1. The Chartered Institute of Management Accounting's definition of management accounting outlines four responsibilities of the accountant in terms of the value for the stakeholders. The management accountant should aim to have which of the following effects according to CIMA?
A) Increase value for the stakeholder
B) Protect value for the stakeholder
C) Decrease value for the stakeholder
D) Create value for the stakeholder
E) Damage value for the stakeholder
F) Preserve value for the stakeholder
2. Refer to the exhibit.
A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget volume variance was:
3. Refer to the exhibit.
X Enterprises runs a private nursing home for the elderly. The company are concerned that bed occupancy rates have been falling over the past 2 years with a consequential effect on profit. They have drawn up a budget for next year as follows:
The nursing home currently charges $90 per patient day.
The nursing home operates at 7,500 patient days per year. In an effort to increase occupancy rates the company are proposing to reduce the current price by 10% and increase spending on advertising by $10,000 each year. What effect will this have on the margin of safety?
A) Increase the margin of safety by 622 days
B) Increase the margin of safety by 1,178 days
C) Reduce the margin of safety by 1,178 days
D) Reduce the margin of safety by 622 days
4. Refer to the exhibit.
The budget for WP for the month of September contained the following data:
During the month the actual number of units produced was 1,860. The management accounts showed a direct material price variance of $1,200F and direct material usage variance of $180A. The direct materials purchased were 1,200 kg.
The actual quantity of material used in the month was
5. If a company has a limiting factor, profit will be maximized by:
A) Producing most of the product with the highest profit per unit
B) Producing most of the product which uses least units of the limiting factor
C) Producing most of the product with the highest contribution per unit
D) Producing most of the product with the highest contribution per unit of the limiting factor
Solutions:
| Question # 1 Answer: A,B,D,F | Question # 2 Answer: Only visible for members | Question # 3 Answer: C | Question # 4 Answer: Only visible for members | Question # 5 Answer: D |
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