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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. 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.
Based on the budgeted figures and the current charge per day, what would be the break-even point in patient days?

A) 2,523
B) 4,489
C) 6,215
D) 1,822

2. Which of the following is not an advantage of IRR?

A) It is a suitable measure for choosing between projects of different sizes
B) It takes into account the time value of money
C) It considers all cashflows
D) There is no need to know the exact cost of capital

3. Refer to the exhibit.

Which type of cost do the following figures represent?

A) Semi-variable
B) Fixed
C) Variable
D) Curvi-linear

4. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Only an organisation's shareholders and employees can be considered to be its stakeholders.
B) Stakeholders must be external to the organisation.
C) Only an organisation's shareholders can be considered to be its stakeholders.
D) Anyone with an interest in an organisation can be considered to be one of its stakeholders.

5. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
What is the value of the finished goods?

Solutions: