In the modern era, professional skills have become the basic literacy of a successful job seeker, and CIMA certification is a common measure of this. There is no doubt that more and more people are eager to prove their professional skills through the exam, so as to open the door for famous enterprises. Are you one of them? Are you still anxious about not having adequate time to study? Are you still feeling stressful to the increasing difficulty of the BA2 exam? If the answer is yes, you may wish to spend a little time learning our study materials. You will think this is the most correct thing you did for preparing for the exam. Our platform can help you pass the exam more efficiently.

DOWNLOAD DEMO

Professional team

In the past few years, we have organized a group of professionals to revise BA2 preparation materials, according to the examination status and trend changes in the industry, tailor-made for the candidates. The simple and easy-to-understand language of BA2 guide torrent: Fundamentals of management accounting frees any learner from studying difficulties, whether for students or office workers, or even an experienced person who has many years of experience. In particular, our IT experts keep the BA2 real test the latest version, they check updates every day and send them to your e-mail in time, making sure that you know the latest news.

Download now and free studying

After the payment is successful, you will receive an email from our system within 5-10 minutes; then, click on the link to log on and you can use BA2 preparation materials to study immediately. There are three modes of study materials to choose: PDF, Software/PC, and App/Online. You can study on your phone, PC or online, at any fragmentation time. It is worth mentioning that BA2 software is equipped with a simulated examination system with timing function, which will help you clarify your weaknesses and practice it repeatedly. In fact, you just need spend 20~30h effective learning time if you match BA2 guide torrent: Fundamentals of management accounting and listen to our sincere suggestions. Then you will have more time to do something else you want.

Free download before purchase

Unlike other similar platforms, BA2 real test can be downloaded for free trial before purchase, which allows you to understand our sample questions and software usage. It will also enable you to make a decision based on your own needs and will not regret. What’s more, if you decide to purchase BA2 preparation materials, you do not need to worry about the stability of our platform or the leakage of personal purchase information. We will not provide them to any third party or use it for any other purpose. If you encounter any problems in the process of purchasing or using BA2 guide torrent: Fundamentals of management accounting, you can contact our customer service by e-mail or online at any time, we will provide you with professional help.

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The budget for WP for the month of September contained the following data:
During the month the actual number of units produced was 1,860. The management accounts showed a direct material price variance of $1,200F and direct material usage variance of $180A. The direct materials purchased were 1,200 kg.
The actual quantity of material used in the month was

2. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
What is the value of the finished goods?

3. A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A) $22,672 debit.
B) $22,672 credit.
C) $2,208 credit.
D) $2,208 debit.

4. The managing director of a small expanding company has a limited understanding of accounting and has asked you to explain the role of the management accountant in value creation.
Which ONE of the following is NOT a primary role of the management accountant?

A) Design and implementation of management information systems
B) Provision of strategic planning information to senior managers
C) Provision of statutory financial information to the tax authorities
D) Provision of routine performance information to junior managers

5. Overhead absorption is best described as:

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

Solutions: