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

1. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
B) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
C) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
D) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.

2. The concept of the time value of money:

A) recognises the fact that earlier cash flows are worth more because they can be reinvested.
B) recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
C) is used for making short term decisions.
D) determines the higher interest rates that must be paid on longer term loans.

3. Which of the following would NOT require taking into account the time value of money?

A) Deciding to make a long-term investment in a project on the basis of its payback period.
B) Selecting an investment project on the basis that it has a positive net present value (NPV).
C) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
D) Calculating the present value of a five-year annuity.

4. In responsibility accounting, costs and revenues are grouped according to:

A) their behaviour.
B) the service provided.
C) their function.
D) the budget holder.

5. Which of the following statements regarding variances is valid?

A) An adverse labour rate variance could explain a favourable labour efficiency variance.
B) Using higher quality material than standard could explain an adverse labour efficiency variance.
C) Improved maintenance of production machinery could explain an adverse material usage variance.
D) Poor supervision could explain a favourable labour rate variance.

Solutions: