To find the perfect BA2 practice materials for the exam, you search and re-search without reaching the final decision and compare advantages and disadvantages with materials in the market. With systemic and methodological content within our practice materials, they have helped more than 98 percent of exam candidates who chose our BA2 guide exam: Fundamentals of management accounting before getting the final certificates successfully. Their great features can be briefly delved into following points.

DOWNLOAD DEMO

Responsible Experts

Our experts composed the contents according to the syllabus and the trend being relentless and continuously updating in recent years. We are sufficiently definite of the accuracy and authority of our BA2 practice materials. They also simplify the difficulties in the contents with necessary explanations for you to notice. To make the best practice materials, they must be fully aware of exactly what information they need to gather into our BA2 guide exam: Fundamentals of management accounting, and they did it successfully. No useless and rubbish in them at all.

Three versions

Considering your various purchasing behaviors, such as practice frequency. Occasion, different digital equivalents, average amount of time on our BA2 practice materials, we made three versions for your reference, and each has its indispensable favor respectively. All BA2 guide exam: Fundamentals of management accounting can cater to each type of exam candidates'preferences. The three kinds are PDF & Software & APP version. Besides, we have always been exacting to our service standards to make your using experience better. We are exclusive in BA2 training prep area, so we professional in practice materials of the test.

The newest practice materials

In modern time, new ideas and knowledge continue to emerge, our BA2 training prep has always been keeping up with the trend. Besides, they are accessible to both novice and experienced customers equally. Some customer complained to and worried that the former BA2 training prep is not suitable to the new test, which is wrong because we keep the new content into the practice materials by experts. Be assured their new attribute and new updates will be sent to your mailbox one year long freely.

Contribution to the line & customers

How can our BA2 practice materials become salable products? Their quality with low prices is unquestionable. There are no better or cheaper practice materials can replace our practice materials as alternatives while can provide the same functions. The accomplished BA2 guide exam: Fundamentals of management accounting is available in the different countries around the world and being testified over the customers around the different countries. They are valuable acquisitions to the filed.

BA2 practice materials are highly popular in the market compared with other materials from competitors whether on the volume of sales or content as well. All precise information on the questions and high accurate questions are helpful. To help you have a thorough understanding of our BA2 training prep, free demos are provided for your reference. So sales and customer satisfaction improved dramatically. So we make great contribution both to line and customers greatly.

CIMA Fundamentals of management accounting Sample Questions:

1. A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A) a semi-variable cost
B) a variable cost
C) a step cost
D) a fixed cost

2. If the fixed costs are increased, the point at which the line plotted on a profit/volume (PV) graph cuts the horizontal axis will:

A) Stay the same
B) Move to the left
C) Move to the right
D) Double

3. In an integrated accounting system, the accounting entries for over absorption of production overheads would be.

A) Debit: Finished goods control accountCredit: Production overhead control account
B) Debit: Income statementCredit: Work in progress control account
C) Debit: Finished Goods control accountCredit: Income statement
D) Debit: Production overhead control accountCredit: Income statement

4. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 8,900 units
B) 3,300 units
C) 1,700 units
D) 3,900 units

5. A manufacturing company has four production departments. Overheads have been apportioned between them as follows:

It takes each department 4 hours, 4 hours, 2 hours and 3 hours respectively to produce the company's only product. The company recovers costs on the basis of labour hours. They plan to produce 6,000 units What will the overhead absorption rate per unit be in £'s?
Select the correct answer from the choices below

A) £7.50
B) £8.00
C) £7JO
D) £7.90

Solutions: