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CIMA Certificate BA2 Syllabus Exam Questions Answers

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Question 36

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

Options:

A.

Royalties paid on per unit basis are an example of an indirect expense.

B.

Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

C.

The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.

D.

Rent paid for a factory in which several different products are produced is an example of an indirect expense.

Question 37

A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

Options:

A.

$22,672 debit.

B.

$2,208 credit.

C.

$2,208 debit.

D.

$22,672 credit.

Question 38

Which of the following statements regarding variances is valid?

Options:

A.

Using higher quality material than standard could explain an adverse labour efficiency variance.

B.

Improved maintenance of production machinery could explain an adverse material usage variance.

C.

An adverse labour rate variance could explain a favourable labour efficiency variance.

D.

Poor supervision could explain a favourable labour rate variance.

Question 39

A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.

Which project should be selected?

Options:

A.

Project A

B.

Project B

C.

Project C

D.

Project D

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Exam Code: BA2
Exam Name: Fundamentals of Management Accounting
Last Update: May 4, 2024
Questions: 392
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