CIMA : BA2 Questions & Answers
Updated: Jun 03, 2026
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CIMA Fundamentals of management accounting Sample Questions:
1. A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:
A) a semi-variable cost
B) a fixed cost
C) a variable cost
D) a step cost
2. Refer to the Exhibit.
CM has produced the following budget information for next year:
The opening receivables balance represents 2 months sales. It is expected that the same level of sales will continue at an even rate throughout the year.
In an effort to improve receivables collection periods it is proposed to offer a discount of 5% for payment by cash. It is expected that 20% of customers will pay by cash. Of the remaining 80% credit sales, 40% will be settled within 1 month and 60% are expected to settle within 2 months.
What are the budgeted cash receipts from cash and credit sales in the year?
A) $184,400
B) $188,000
C) $190,800
D) $206,400
3. LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
The value of closing work in progress at the end of the month is closest to:
A) £6,250
B) £6,195
C) £8,945
D) £5,915
4. A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:
A) 1,596 units
B) 1,724 units
C) 1,890 units
D) 1,494 units
5. Which of the following are NOT behavioural aspects of budgetary controls? (Select ALL that apply.)
A) Long term focus
B) Competitiveness
C) Irrational spending
D) Short term focus
E) Motivation
F) Budget negotiation
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: A,B |
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