Fast delivery service

To keep with the fast-pace social life, we make commitment to all of our customers that we provide the fastest delivery services for your time consideration. As most of the people tend to use express delivery to save time, our BA2 preparation exam will be sent out within 5-10 minutes after purchasing. As long as you pay at our platform, we will deliver the relevant exam materials to your mailbox within the given time. Our company attaches great importance to overall services, if there is any problem about the delivery of BA2 exam materials: Fundamentals of management accounting, please let us know, a message or an email will be available.

High pass rate

Owing to the industrious dedication of our experts and other working staff, our study materials grow to be more mature and are able to fight against any difficulties. Our BA2 preparation exam have achieved high pass rate in the industry, and we always maintain a 99% pass rate with our endless efforts. We have to admit that behind such a starling figure, there embrace mass investments from our company. Since our company’s establishment, we have devoted mass manpower, materials and financial resources into BA2 exam materials: Fundamentals of management accounting and until now, we have a bold idea that we will definitely introduce our study materials to the whole world and make all people that seek fortune and better opportunities have access to realize their life value. Our BA2 practice questions, therefore, is bound to help you pass though the exam and win a better future. We will also continuously keep a pioneering spirit and are willing to tackle any project that comes your way.

Under the tremendous stress of fast pace in modern life, sticking to learn for a CIMA certificate becomes a necessity to prove yourself as a competitive man. Nowadays, people in the world gulp down knowledge with unmatched enthusiasm, they desire new things to strength their brains. Our BA2 practice questions have been commonly known as the most helpful examination support materials and are available from global internet storefront. After years of unremitting efforts, our BA2 exam materials: Fundamentals of management accounting and services have received recognition and praises by the vast number of customers. An increasing number of candidates choose our study materials as their exam plan utility. There are some advantages as follows.

DOWNLOAD DEMO

Team of experts and responsible staff

We carry forward the spirit of "firm & indomitable, developing & innovative, achieving the first class", serving customers with all our heart and soul. Our BA2 preparation exam have assembled a team of professional experts incorporating domestic and overseas experts and scholars to research and design related exam bank, committing great efforts to work for our candidates. Most of the experts have been studying in the professional field for many years and have accumulated much experience in our BA2 practice questions. Our company is considerably cautious in the selection of talent and always hires employees with store of specialized knowledge and skills. All the members of our experts and working staff maintain a high sense of responsibility, which is why there are so many people choose our BA2 exam materials: Fundamentals of management accounting and to be our long-term partner.

CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

SP Limited operates an absorption costing system. It uses a predetermined overhead absorption rate based on machine hours. Budgeted factory overheads for the year were £1,080,000 but actual overhead incurred was
£1,046,000. Budgeted machine hours were 120,000 and actual machine hours were 119,000.
Overheads for the period were.

A. Under-absorbed by £9,000
B. Under-absorbed by £25,000
C. Over-absorbed by £25,000
D. Over-absorbed by £9,000

Question 2

A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period
2, 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A. The raw material inventory at the end of period 2 should be valued at $20 per litre.
B. An adverse material price variance should be recorded in the statement of profit or loss for period 2.
C. An adverse material price variance should be recorded in the statement of profit or loss for period 1.
D. The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E. The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

Question 3

Refer to the exhibit.

The output and costs for two periods were as follows:
Fixed costs will remain constant, but during Period 7, the variable cost per unit will increase by 25%. The output for Period 7 will be 1,600 units.
The budgeted total cost for period 7 will be:

Question 4

The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A. The expected value of the total return is $41,500 gain.
B. The probability of the total return being a gain is less than 1.00.
C. The probability of making a total return of exactly $5,000 gain is 0.02.
D. The expected value of the total return is $40,000 gain.
E. The probability of the total return being a loss is 0.10.

Question 5

Refer to the exhibit.

The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
What was the actual sales revenue for Product W in April?

A. $108,000
B. $115,200
C. $111,300
D. $111,900

Solutions: