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

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

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

3. 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) 0.11
C) 0.16
D) 0.35

4. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 58,5%
B) 40,0%
C) 70,9%
D) 41,5%

5. Which of the following statements relating to risk and uncertainty is correct?

A) Uncertainty exists when we know all of the possible outcomes and their probabilities.
B) Risk exists when we know all of the possible outcomes but not their probabilities.
C) Risk exists when we do not know all of the possible outcomes.
D) Uncertainty exists when we know all of the possible outcomes but not their probabilities.

Solutions: