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CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is:

2. Refer to the exhibit.

A company is considering purchasing a machine that will have a useful life of three years after which time it will be sold. Relevant cash flows relating to the purchase and operation of the machine are as follows.
The annual cost of capital is 14%.
The net present value of the investment in the machine is, to the nearest whole $:

3. In the context of short term decision making, what is a notional cost?

A) A cost which cannot be measured in financial terms
B) A cost which reflects the use of resources when no actual cost is incurred
C) A cost which is already committed and cannot be avoided
D) A cost which cannot be forecast with any degree of certainty

4. In investment appraisal, the net present value (NPV) is

A) The present value of the project's cash inflow.
B) The difference between the present value of the project's cash inflows and the present value of the cash outflows.
C) The discount rate at which the project's cash inflows are equal to the cash outflows.
D) The difference between the present value of the project's profit and the present value of the initial investment.

5. The managing director of a small expanding company has made a number of statements about CIMA's role in relation to its members and to worldwide organizations.
Which ONE of the following statements is NOT correct?

A) CIMA is a member of IFAC (International Federation of Accountants)
B) CIMA's members work primarily in the private sector
C) CIMA's continuing professional development scheme is applicable to all members
D) CIMA provides its members and students with ethical guidance

Solutions: