Free ACCA Mock Test 2 — 20 Questions + Full Answers
Association of Chartered Certified Accountants · Accountancy students · Exams: Mar, Jun, Sep, Dec
Sections: F2 Management Accounting · K1 Financial Accounting · Applaa proprietary paper — free to download and print
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Applaa ACCA Mock Test 2
applaa-acca-mock-2.pdf · 20 questions
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8 of 20 shownCorrect answers highlighted in green. Full explanations included.
© ACCA 2027 -2028 All rights reserved. Question 4 Product X is manufactured by Vict Co. Direct materials cost $6.10 per unit and prime costs total $9.60 per unit of product. Production overheads are absorbed at a rate of $13.40 per machine hour. Two units of Product X are manufactured per machine hour. Using absorption costing, what is the total production cost per unit of Product X?
- A.1 only
- B.2 only
- C.Both 1 and 2
- D.Neither 1 nor 2 FINAL - March 2026 Management Information and Costing (F2)
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
Total wage costs for production staff paid on a piecework basis Question 33 Which of the following would be the CORRECT entry for the issue of indirect material to production?
- A.Dr Materials control Cr Work-in-progress
- B.Dr Materials control Cr Production overhead
- C.Dr Work-in-progress Cr Materials control
- D.Dr Production overhead Cr Materials control FINAL - March 2026 Management Information and Costing (F2)
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
© ACCA 2027 -2028 All rights reserved. Question 10 It contains data including employee name and address, bank details, taxation number, position in company, pay grade and holiday entitlement. Which of the following is being described above?
- A.Controllable idle time
- B.Uncontrollable idle time
- C.Overtime premium due to a temporary backlog in production
- D.Overtime premium at the specific request of a customer FINAL - March 2026 Management Information and Costing (F2)
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
© ACCA 2027 -2028 All rights reserved. Question 14
- A.One of the hotels owned by a leisure company
- B.The accountancy department in a business
- C.The direct material cost of a product
- D.The total depreciation expense of a business FINAL - March 2026 Management Information and Costing (F2)
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
© ACCA 2027 -2028 All rights reserved. Question 19 When communicating written information, which of the following are considerations in determining the format to be used? (1) Comparative cost (2) Degree of confidentiality (3) Speed of delivery
- A.1 only
- B.3 only
- C.1 and 2 only
- D.1, 2 and 3 Question 20 Niret Co is a business which manufactures electronic components. Identify the appropriate cost classification for each of the costs described below. Indirect materials Indirect labour Indirect expenses
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
© ACCA 2027 -2028 All rights reserved. Question 22 The following indirect costs were incurred in a factory in a period: Rental of premises $80,000 Utilities $25,000 There are two cost centres, A and B, in the factory which between them occupy the 20,000 square metres (m2) of floor space (cost centre A : 8,000 m2; cost centre B : 12,000 m2). What is the total indirect cost apportioned to cost centre B in the period if floor space is used as the basis of apportionment?
- A.Hire of machines each with capacity to produce 50,000 tyres per year
- B.Printing of 15,000 promotional leaflets for distribution at a national vehicle parts show
- C.Purchase of 100 tonnes of tyre rubber for six months production
- D.Salaries of quality control officers who have an annual testing capacity of
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
© ACCA 2027 -2028 All rights reserved. Question 26 Wildman Co has two production cost centres, Cutting and Finishing. The overheads and operating hours for the two cost centres are: Cutting: $210,000 60,000 machine hours 4,000 labour hours Finishing: $200,000 5,000 machine hours 14,000 labour hours From the information given, which of the following should be the basis for overhead absorption?
- A.Both cost centres should be based on machine hours
- B.Both cost centres should be based on labour hours
- C.Cutting should be based on machine hours and Finishing should be based on labour hours
- D.Cutting should be based on labour hours and Finishing should be based on machine hours Question 27 The management accountant of Rine Co, a furniture manufacturer, has produced the following graphs to represent the costs of producing desks, but has failed to complete all the information. The total cost of making 700 desks has been calculated to be $5,000 . Using the information provided, calculate the value shown by point A in the variable costs graph, to two decimal places. $ FINAL - March 2026 Management Information and Costing (F2)
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
© ACCA 2027 -2028 All rights reserved. Question 28 Which of the following describes what a timesheet is used for?
- A.$151
- B.$156
- C.$166
- D.$180 FINAL - March 2026 Management Information and Costing (F2)
✓ Worked Explanation
Official ACCA specimen exam question. Refer to ACCA Study Hub for full answers.
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Applaa ACCA mock tests cover F1 (Accounts Preparation) and F2 (Management Accounting) — the Applied Knowledge level papers, formerly known as BT and MA.
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Yes. Every ACCA practice question on this page includes the correct answer and a worked explanation explaining why each option is right or wrong.
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Each Applaa ACCA mock test contains 20 multiple-choice questions across the F1 and F2 syllabus areas, with full worked explanations.
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Paper Info
- Exam
- ACCA
- Mock number
- 2 of 250
- Questions
- 20
- Format
- Multiple Choice (MCQ)
- Sections
- 2
- Audience
- Accountancy students
- Timing
- Exams: Mar, Jun, Sep, Dec
- Copyright
- Applaa Proprietary
Sections Covered
- F2 Management Accounting
- K1 Financial Accounting
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