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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.
This is an example of:
A) integrity.
B) professional behaviour.
C) objectivity.
D) professional competence and due care.
2. FILL BLANK
The records of a manufacturing company show the following relationship between total cost and output.
The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.
3. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
4. Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)
A) Value
B) Relevance
C) Accountability
D) Influence
E) Integrity
F) Professional behaviour
5. An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
A) Division C
B) Division A
C) Division B
D) Division D
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: Only visible for members | Question # 3 Answer: Only visible for members | Question # 4 Answer: A,B,D | Question # 5 Answer: A |








