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CIMA BA2 Exam Questions
Fundamentals of Management Accounting (Page 11 )

Updated On: 17-Feb-2026
Page 11 of 80
PDF with 392 Questions

Which of the following categories of costs is the most relevant for decision making?

  1. Current costs
  2. Notional costs
  3. Estimated future costs
  4. Costs already incurred which are known with certainty

Answer(s): C



The decision rule to use when determining the optimal production plan if there is a scarce resource is:

  1. Maximise profit per unit
  2. Maximise profit per unit of scarce resource
  3. Maximise contribution per unit
  4. Maximise contribution per unit of scarce resource

Answer(s): D



Refer to the exhibit.



Budget information for 'Crome Ltd' is as follows:

The budgeted cost allowance for the sale of 1000 units would be:

  1. £25,846
  2. £30,000
  3. £32,000
  4. £48,000

Answer(s): B



Which one of the following is NOT one of the five stated fundamental principles of CIMA's code of ethics?

  1. Integrity
  2. Objectivity
  3. Punctuality
  4. Confidentiality

Answer(s): C



The accounting treatment for overheads over absorbed is to:

  1. Debit the income statement for the period
  2. Increase the cost per unit for the period
  3. Credit the income statement for the period
  4. Decrease the cost per unit for the period

Answer(s): C






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