CIMA CIMAPRO17-BA2-X1-ENG Prüfungsthemen:
| Abschnitt | Gewichtung | Ziele |
|---|---|---|
| Thema 1: Kostenrechnung | 25% | - Kostenerfassung und Klassifizierung
|
| Thema 2: Der Kontext des Management Accounting | 10% | - Rolle von CIMA
|
| Thema 3: Entscheidungsfindung | 35% | - Kurzfristige Entscheidungsfindung
|
| Thema 4: Planung und Kontrolle | 30% | - Budgetierung
|
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial CIMAPRO17-BA2-X1-ENG Prüfungsfragen mit Lösungen
Assume that a unit of output is the cost object. Which of the following statements is valid?
- A. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
- B. Royalties paid on per unit basis are an example of an indirect expense.
- C. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
- D. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
Antwort: C 🗳️
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A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.
If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:
- A. 0.40
- B. 0.35
- C. 0.16
- D. 0.11
Antwort: A 🗳️
FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:
What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.
Antwort:
5.4
A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.
The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:
- A. $71,821
- B. $75,500
- C. $71,672
- D. $70,720
Antwort: D 🗳️
In responsibility accounting, costs and revenues are grouped according to:
- A. the service provided.
- B. their behaviour.
- C. their function.
- D. the budget holder.
Antwort: B 🗳️
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