Many people know getting CIMA certification is very useful for their career but they fear failure because they hear it is difficult. Now I advise you to purchase our BA2 premium VCE file. If you are not sure you can download our BA2 VCE file free for reference. Please trust me if you pay attention on our BA2 dumps VCE pdf you will not fail. We can guarantee you pass BA2 exam 100%.

Why do we have this confidence to say that we are the best for BA2 exam and we make sure you pass exam 100%? Because our premium VCE file has 80%-90% similarity with the real CIMA BA2 questions and answers. Once you finish our BA2 dumps VCE pdf and master its key knowledge you will pass BA2 exam easily. If you can recite all BA2 dumps questions and answers you will get a very high score. Our standard is that No Help, Full Refund. No pass, No pay.

Instant Download: Our system will send you the BA2 braindumps file you purchase in mailbox in a minute after payment. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

A company issued its production budget based on an anticipated output of 2000 units. The actual output for the period was 1500 units. The details of the costs are shown below:
The budget volume variance was:

Question 2

In a manufacturing company which produces a range of products, the cost of factory rent and rates would be classified as A.

A. Indirect expense
B. Indirect material cost
C. Direct material cost
D. Direct expense

Question 3

The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.
Reciprocal servicing is:

A. where one service department provides service to another and the second department reciprocates by not charging for its services
B. where only one service department exists which provides service to all production departments
C. where two or more service departments provide service to production departments but not to each other
D. where two or more service departments provide service to production departments and to each other

Question 4

A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:

A. Debit: raw material control account
Credit: production overhead control account
B. Debit: work in progress control account
Credit: raw material control account
C. Debit: raw material control account
Credit: work in progress control account
D. Debit: cost of sales control account
Credit: raw material control account

Question 5

GB operates a standard costing system. During the month 24,300 kg of material were used at a standard cost of
$2 per kg. The material price variance was $972 adverse.
The actual price per kg was, to 2 decimal places:

Solutions: