CIMA Business Accounting BA2

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CIMA Fundamentals of management accounting Sample Questions:

1. Which THREE of the following are characteristics of job costing?

A) A separate work in progress account is maintained for each cost unit
B) It is only appropriate in manufacturing environments
C) It cannot be applied in a public sector or not for profit organization
D) Costs are traced to separately identifiable cost units
E) It is a specific order costing system
F) It is appropriate where homogeneous products are manufactured

2. In a manufacturing company which produces a range of products, the wages of a machine operator in the factory would be classified as a:

A) Indirect expense
B) Direct labor cost
C) Indirect labor cost
D) Direct expense

3. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A) Division A
B) Division D
C) Division C
D) Division B

4. A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the production overhead under- or over-absorbed for the period would be:

A) Debit: production overhead control account $5,000
Credit: income statement $5,000
B) Debit: work in progress control account $5,000
Credit: income statement $5,000
C) Debit: work in progress control account $5,000
Credit: production overhead control account $5,000
D) Debit: income statement $5,000
Credit: production overhead control account $5,000

5. Refer to the exhibit

Zeff Ltd has forecast that the relationship between total overheads and machine hours will be as follows:
If the budget is to be based on 4,000 machine hours, the fixed overhead absorption rate will be:
Give your answer to 2 decimal places.

Solutions: