Since our CIMA BA2 exam review materials are accurate and valid our service is also very good. We are 7*24 online service. When you want to ask any questions or share with us your BA2 passing score you will reply you in 3 hours. We have one-year service warranty that we will send you the latest BA2 exam review materials if you want or other service. If you pass BA2 with a good mark and want to purchase other CIMA exams review materials we will give you discount. Or if you stands for your company and want to long-term cooperate with us we welcome and give you 50%+ discount from the second year.

Our IT system department staff checks the updates every day. Once the BA2 exam review materials are updated we will notice our customers ASAP. We make sure that all BA2 exam review materials we sell out are accurate, BA2 valid and latest. As for the payment we advise people using the Credit Card which is a widely used in international online payments and the safer, faster way to send money, receive money or set up a merchant account for both buyers and sellers. If you have any query about the payment we are pleased to solve for you. (BA2 pass review - Fundamentals of management accounting)

We assure you 100% pass for sure. If you fail the BA2 exam you can send us your unqualified score we will full refund to you or you can choose to change other subject exam too. We aim to "Customer First, Service Foremost", that's why we can become the PassReview in this area.

Instant Download BA2 Exam Braindumps: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (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:

1. Refer to the exhibit.

A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The cost of capital is 12%.
The net present value of the investment in the machine is:

2. Overhead apportionment is best described as:

A) The identification of overhead cost variances
B) The process of sharing costs amongst two or more cost centers
C) The charging of overheads to cost units produced
D) The identification of costs specifically attributable to a particular cost centre

3. Which ONE of the following is a characteristic of operational financial information?

A) Provides detailed information focussed on one business area
B) Provided mainly to senior managers
C) Provides information for long term decision making
D) Provided infrequently and at irregular intervals

4. A company provides its managers with monthly budgetary control reports. Which ONE of the following types of financial information is this?

A) Strategic
B) Operational
C) Planning
D) Tactical

5. It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 8,000 and 9,000 units respectively.
The budgeted production for November will be:

A) 8,100 units
B) 900 units
C) 1,700 units
D) 8,900 units

Solutions: