BA2 - Fundamentals of Management Accounting Dumps PDF Free Download

QUESTION: 31 Exam Topic: 1, Exam Pool A

In the process account, the accounting treatment of the value of the abnormal loss is:

Credit Process account Debit Abnormal Loss account
Debit Process account Credit Abnormal Loss account
Credit Process account Debit Normal Loss account
Debit Process account Credit Normal Loss account

Answer(s): A

QUESTION: 32 Exam Topic: 1, Exam Pool A

A company can increase its margin of safety by which of the following independent actions?

(a) Increasing sales and production

(b) Raising the selling price per unit

(c) Raising the variable cost per unit

(d) Lowering fixed costs

(a) and (b) only
(a), (b) and (c) only
(a), (b) and (d) only
(a), (c) and (d) only

Answer(s): C

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QUESTION: 33 Exam Topic: 1, Exam Pool A

CORRECT TEXT

Refer to the Exhibit.

A company operates a batch costing system.
Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.

Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.

The following data are available for batch number 309:

The required selling price per unit (to two decimal places) is:

$28.60

Answer(s): A

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QUESTION: 34 Exam Topic: 1, Exam Pool A

Within a relevant range of output, the variable cost per unit of output will:

Increase as output increases
Reduce as output increases
Remain constant as output increases
Be impossible to tell without further information

Answer(s): C

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QUESTION: 35 Exam Topic: 1, Exam Pool A

In investment appraisal, the internal rate of return is

the target rate of return for all investment proposals
the rate at which a project's cash inflows is equal to its cash outflows
the rate at which the present value of a project's cash inflows is zero
the rate at which the present value of a project's cash inflows is equal to the present value of its cash outflows

Answer(s): D

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CIMA BA2 - Fundamentals of Management Accounting BA2 - Fundamentals of Management Accounting Dumps in PDF

Free CIMA BA2 - Fundamentals of Management Accounting Real Questions (page: 7)

QUESTION: 31 Exam Topic: 1, Exam Pool A

QUESTION: 32 Exam Topic: 1, Exam Pool A

QUESTION: 33 Exam Topic: 1, Exam Pool A

QUESTION: 34 Exam Topic: 1, Exam Pool A

QUESTION: 35 Exam Topic: 1, Exam Pool A