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Instant Download CIMA : BA2 Questions & Answers as PDF & Test Engine
- Exam Code: BA2
- Exam Name: Fundamentals of management accounting
- Updated: Oct 20, 2026
- No. of Questions: 392 Questions and Answers
- Download Limit: Unlimited
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CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost Classification and Behaviour | - Fixed, variable, and semi-variable costs - Cost behaviour patterns and analysis |
| Topic 2: Cost Accounting Fundamentals | - Introduction to management accounting - Role and purpose of cost accounting |
| Topic 3: Budgeting and Planning | - Basic forecasting techniques - Introduction to budgeting |
| Topic 4: Costing Methods | - Process costing basics - Job costing and batch costing - Overhead allocation and absorption costing |
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
The budgeted contribution for last month was $53,600. The variances reported were as follows:
The actual contribution for last month was:
Correct Answer:
$62750
Refer to the exhibit.
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency of $150 adverse.
The actual direct labour cost in the month was:
Correct Answer:
$4997 adverse
Refer to the exhibit.
Patchit Limited operates a job costing system. They have been asked to quote for a rush job that will require to be done in overtime hours. It is estimated that the job will incur the following costs:
Production overheads are absorbed on a direct labour hour basis. Budgeted direct labour hours for the year were 50,000 and budgeted direct labour cost was $300,000.
If production overheads had been based on a percentage of direct labour cost, the revised production costs for the job would be:
Correct Answer:
$8
Refer to the exhibit.
DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off
- A. Factors (b), (c) and (d) only
- B. Factors (a), (b), (c) and (d)
- C. Factor (a) only
- D. Factors (a) and (b) only
Correct Answer: D 🗳️
During Period 8, 120kgs of material 'X' was purchased for a total cost of £1,920. This resulted in a materials price variance of £240 adverse.
What was the standard price per kg of Material 'X'?
Correct Answer:
£14.01 per kg. Give your answer to 2 decimal places.
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