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CIMA BA2 - Fundamentals of Management Accounting BA2 - Fundamentals of Management Accounting Exam Questions in PDF

Free CIMA BA2 - Fundamentals of Management Accounting Dumps Questions (page: 6)

Page 6 of 80 BA2 - Fundamentals of Management Accounting PDF — 392 Questions

QUESTION: 26 Exam Topic: 1, Exam Pool A

Which of the following cannot be used to split costs into fixed and variable elements?

Absorption costing
High-low method
Scattergraph
Line of best fit

Answer(s): A

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QUESTION: 27 Exam Topic: 1, Exam Pool A

CORRECT TEXT
Refer to the exhibit.

The following data relates to Department A within a business unit.

The overhead absorption rate per direct labour hour for Department A is:

Give your answer to 2 decimal places.

£7.93

Answer(s): A

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QUESTION: 28 Exam Topic: 1, Exam Pool A

CORRECT TEXT

Refer to the exhibit.

The following information relates to Job 123:
The selling price to the customer for Job 123 is:

$27030

Answer(s): A

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QUESTION: 29 Exam Topic: 1, Exam Pool A

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

Double
Move to the left
Stay the same
Move to the right

Answer(s): D

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QUESTION: 30 Exam Topic: 1, Exam Pool A

Which one of the following is a characteristic of strategic financial information?

Detailed and accurate
Provided mainly to junior managers
Provided daily to keep managers informed
Provides information for long term decision making

Answer(s): D

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