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

1. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Statutory requirement
B) Provide information to managers
C) Governed by rules and regulations
D) Internally focused
E) Provide information needed by shareholders

2. Which of the following is NOT a characteristic of useful operational level information?

A) Available immediately.
B) Governed by financial reporting standards.
C) Focused on the decision to be made.
D) Sufficiently accurate.

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

4. Which of the following is a relevant cost?

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

5. Which of the following statements regarding variances is valid?

A) Using higher quality material than standard could explain an adverse labour efficiency variance.
B) An adverse labour rate variance could explain a favourable labour efficiency variance.
C) Poor supervision could explain a favourable labour rate variance.
D) Improved maintenance of production machinery could explain an adverse material usage variance.

Solutions: