CIMA Business Accounting BA2

You can learn immediately after payment

You will receive BA2 exam materials immediately after your payment is successful, and then, you can use BA2 test guide to learn. Everyone knows that time is very important and hopes to learn efficiently, especially for those who have taken a lot of detours and wasted a lot of time. Once they discover BA2 study guide materials, they will definitely want to seize the time to learn. However, students often purchase materials from the Internet, who always encounters a problem that they have to waste several days of time on transportation, especially for those students who live in remote areas. But with BA2 exam materials, there is no way for you to waste time. The sooner you download and use BA2 study guide materials, the sooner you get the certificate.

Help you relieve the burden

With BA2 test guide, you only need a small bag to hold everything you need to learn. In order to make the learning time of the students more flexible, BA2 exam materials specially launched APP, PDF, and PC three modes. With the APP mode, you can download all the learning information to your mobile phone. In this way, whether you are in the subway, on the road, or even shopping, you can take out your mobile phone for review. BA2 study guide materials also offer a PDF mode that allows you to print the data onto paper so that you can take notes as you like and help you to memorize your knowledge.

Accurately predict test questions

The industry experts hired by BA2 exam materials are those who have been engaged in the research of BA2 exam for many years. They have a keen sense of smell in the direction of the exam. Therefore, they can make accurate predictions on the exam questions. Therefore, our study materials specifically introduce a mock examination function. With BA2 exam materials, you can not only feel the real exam environment, but also experience the difficulty of the exam. You can test your true level through simulated exams. At the same time, after repeated practice of BA2 study guide materials, I believe that you will feel familiar with these questions during the exam and you will feel that taking the exam is as easy as doing exercises in peace. According to our statistics on the data so far, the passing rate of the students who have purchased one exam exceeds 99%, which is enough to see that BA2 test guide is a high-quality product that can help you to realize your dream.

BA2 exam certification is one of the most important certification recently. When qualified by the BA2 certification, you will get a good job easily with high salary. Besides, the career opportunities will be open for a certified person. Now, you can get the valid and best useful BA2 exam training material. BA2 will help you to strengthen your technical knowledge and allow you pass at your first try.

CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The budgeted contribution for last month was $53,600. The variances reported were as follows:
The actual contribution for last month was:

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

3. Refer to the exhibit.

A management accountant had prepared the following initial overhead analysis, showing the overhead allocated and apportioned to the three cost centres. The number of employees in each cost centre is also shown.
The service cost centre costs are now to be reapportioned to the production cost centres on the basis of the number of employees in each production cost centre. After the reapportionment has been completed, the total overhead cost of the Assembly department will be:

A) $74,810
B) $7,810
C) $74,029
D) $75,448

4. 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:

5. A company uses an integrated accounting system.
The accounting entries for depreciation of machinery used for production would be.

A) Debit: Work in progress control accountCredit: Provision for depreciation account
B) Debit: Provision for depreciation account Credit: Non-current Assets account
C) Debit: Provision for depreciation accountCredit: Work in progress control account
D) Debit: Production overhead control account Credit: Provision for depreciation account

Solutions: