CIMA BA2

In recent years, many people choose to take CIMA BA2 certification exam which can make you get the CIMA certificate that is the passport to get a better job and get promotions.

How to prepare for CIMA BA2 exam and get the certificate? Please refer to CIMA BA2 exam questions and answers on ITCertTest.

ITCertTest is a good website that provides all candidates with the latest IT certification exam materials. ITCertTest will provide you with the exam questions and verified answers that reflect the actual exam. The CIMA BA2 exam dumps are developed by experienced IT Professionals. 99.9% of hit rate. Guarantee you success in your BA2 exam with our exam materials.

Furthermore, we are constantly updating our BA2 exam materials. We will provide our customers with the latest and the most accurate exam questions and answers that cover a comprehensive knowledge point, which will help you easy prepare for BA2 exam and successfully pass your exam. You just need to spend you 20-30 hours on studying the exam dumps.

ITCertTest provides you not only with the best materials and also with excellent service. If you buy ITCertTest questions and answers, free update for one year is guaranteed. You fail, after you use our CIMA BA2 dumps, 100% guarantee to FULL REFUND. You just need to send the scanning copy of your examination report card to us. After confirming, we will refund you.

What's more, before you buy, you can try to use our free demo. We provide you some of CIMA BA2 exam questions and answers and you can download it for your reference.

ITCertTest is no doubt your best choice. Using the CIMA BA2 training dumps can let you improve the efficiency of your studying so that it can help you save much more time.

Quick and easy: just two steps to finish your order. We will send your products to your mailbox by email, and then you can check your email and download the attachment.

CIMA Fundamentals of management accounting Sample Questions:

1. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $45.00
B) $46.20
C) $55.00
D) $37.80

2. Refer to the Exhibit.

The following budgetary information is available for a department in a manufacturing company:
The production overhead absorption rate percentage, when the percentage on prime cost is used, is:

3. A company budgeted £100,000 for labour.
However, feedback indicates that due to the need for overtime, the actual figure is more likely to be £120,000.
What type of feedback is this an example of?
Select the correct answer from the choices below:

A) internal feedback
B) Substantive feedback
C) ExternaI feedback
D) Negative feedback
E) Positive feedback

4. Which one of the following is an advantage of placing the management accounting function within a centralized finance department?

A) Communications are improved between the managers and the management accountant
B) Costs are reduced
C) The management accounting function is an integral part of the business
D) The management accountant obtains better knowledge of specific parts of the business

5. Refer to the exhibit.

A company budgeted to provide 700 units of service last period for a budgeted variable overhead cost of
$29,400. During the period a total of 790 units of service were provided and the variable overhead cost incurred was $29,660.
For effective control of variable overhead cost which two figures should be compared in the budgetary control statement?

A) Row D
B) Row A
C) Row C
D) Row B

Solutions: