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CIMA BA2 Practice Test Chapter 2-Cost identification and classification
CIMA BA2 Practice Test Chapter 2-Cost identification and classification
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BA 2 - Fundamentals of Management AccountingPractice questions
Cost identification and classification
Chapter two
BA 2 Cost identification and classification. Quantia Learning
, 1
1. In a hotel, which of the following would be suitable cost units and cost centres? Suitable
as cost centre
Suitable as cost Suitable as cost
centre unit
Restaurant ● ●
Guest-night ● ●
Meal served ● ●
Fitness suite ● ●
Bar ● ●
2. QRS is an office cleaning business which employs a team of part-time cleaners who are
paid an hourly wage. The business provides cleaning services for a number of clients,
ranging from small offices to high-street shops and large open-plan offices.
In determining the cost of providing a cleaning service to a particular client, which of the
following costs would be a direct cost of cleaning that client’s office and which would be
an indirect cost?
Direct cost Indirect cost
The wages paid to the cleaner who is sent to the ● ●
client's premises.
The cost of carpet shampoo used by the cleaner. ● ●
The salaries of QRS's accounts clerks. ● ●
Rent of the premises where QRS stores its ● ●
cleaning materials and equipment.
Travelling expenses paid to the cleaner to reach ● ●
the client's premises.
Advertising expenses incurred in attracting more ● ●
clients to QRS business.
BA 2 Cost identification and classification. Lecturer: Akila Gunarathna - Inspire Business School
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