CIMA CIMAPRA17-BA2-1-ENG BA2 – Fundamentals of Management Accounting (2017 SYLLABUS) (Online) Online Training

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1. A company’s cash budgetary plans show that there will be surplus cash for three months of the forthcoming year.

Which THREE of the following would be appropriate management actions in this situation?

2. Refer to the Exhibit.





PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process.

The following data is available for the month of August:

Scrapped units have no value.

There was no opening or closing work in progress for August.

What is the value of the abnormal gain in August?

3. In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect production workers would be:

4. A company uses an integrated accounting system.

The accounting entries for the sale of goods on credit would bE.

5. The materials price variance will be adverse when:

6. CORRECT TEXT

CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.

In a month when actual sales were $358,400, CVP's margin of safety in units was

7. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480.

What was the budgeted level of overheads?

8. The net present value (NPV) of an investment is as follows.

NPV at 14% = $6,320

NPV at 18% = ($4,600) negative

The internal rate of return (IRR) of the investment is closest to

9. Refer to the Exhibit.





AM Ltd. makes and sells a single product for which the standard cost information is as follows:

✑ Budgeted production for the period is 30000 units.

✑ The actual results for the period were as follows:





What is the variable overhead expenditure variance?

10. An increase in the selling price per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:


 

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