CIMA BA2 Actual PDF : Fundamentals of management accounting

CIMA BA2 Actual PDF
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jun 02, 2026
  • Q & A: 392 Questions and Answers
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CIMA Fundamentals of management accounting Sample Questions:

1. Which of the following is NOT a valid purpose of budgeting?

A) To authorise managers to incur expenditure.
B) To communicate targets to managers.
C) To comply with financial reporting requirements.
D) To coordinate the different activities of an organisation.


2. Refer to the exhibit.

An income statement summary for a particular product shows the following:
In which of the following circumstances would it be appropriate to continue to produce the product?

A) When avoidable fixed costs are less than £900
B) When net profit is improved to greater than zero.
C) When avoidable fixed costs are at least £400
D) When contribution is greater than zero.


3. Refer to the exhibit.

The budgeted contribution for last month was $53,600. The variances reported were as follows:
The actual contribution for last month was:


4. Which THREE of the following statements could explain why an adverse material price variance has arisen?

A) Change in market conditions causing a general price rise
B) Purchase of inferior quality materials
C) Poor inventory control
D) Bulk purchasing resulting in higher discounts
E) Poor production planning
F) Increased efficiency in the purchasing department


5. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:

A) 516,000 kg
B) 504,000 kg
C) 496,000 kg
D) 492,000 kg


Solutions:

Question # 1
Answer: A
Question # 2
Answer: A
Question # 3
Answer: Only visible for members
Question # 4
Answer: A,C,E
Question # 5
Answer: A

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