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

1. 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 D
B) Outlet A
C) Outlet C
D) Outlet B

2. The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A) The expected value of the total return is $41,500 gain.
B) The probability of the total return being a loss is 0.10.
C) The probability of the total return being a gain is less than 1.00.
D) The expected value of the total return is $40,000 gain.
E) The probability of making a total return of exactly $5,000 gain is 0.02.

3. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 2 years 6 months
B) 1 year 9 months
C) 1 year 7 months
D) 2 years 8 months

4. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
B) If the fixed cost changed to $445,000, the breakeven point would not change.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the selling price changed to $22 per unit, the breakeven point would become lower.
E) If the sales volume changed to 220,000 units, the breakeven point would not change.

5. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) An annuity could be used to calculate the net present value of the projects.
B) A perpetuity could be used to calculate the net present value of the projects.
C) The annuity factor for project A would be lower than the annuity factor for the project B.
D) The annuity factor for project A would double the annuity factor for project B.

Solutions: