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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. Which of the following statements relating to risk and uncertainty is correct?

A) Risk exists when we do not know all of the possible outcomes.
B) Risk exists when we know all of the possible outcomes but not their probabilities.
C) Uncertainty exists when we know all of the possible outcomes and their probabilities.
D) Uncertainty exists when we know all of the possible outcomes but not their probabilities.

2. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 32,000
B) 36,000
C) 9,000
D) 8,000

3. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A) 40,0%
B) 70,9%
C) 41,5%
D) 58,5%

4. A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

A) Outlet B
B) Outlet C
C) Outlet D
D) Outlet A

5. The following is an extract from a budgetary control report for the latest period:

The budget variance for prime cost is:

A) $3,260 adverse
B) $3,340 adverse
C) $3,260 favourable
D) $18,580 adverse

Solutions: