Amazon
Avaya
Checkpoint
Cisco®
CompTIA
CrowdStrike
EC-Council
EXIN
Fortinet
Google
ISC
ISC2
ITIL®
Juniper
Microsoft
Okta
Palo Alto Networks
Salesforce
All Vendors
  1. Home
  2. CIMA
  3. BA2

CIMA BA2 Exam (page: 2)
CIMA Fundamentals of Management Accounting
Updated on: 13-Dec-2025

Viewing Page 2 of 80
BA2 PDF 392 Questions

The materials price variance will be adverse when:

  1. The actual cost of the materials is more than the standard material cost for the output produced
  2. The actual cost of the materials purchased is more than the standard cost of the materials purchased
  3. The materials usage variance is favourable
  4. The price of materials has fallen

Answer(s): B



CORRECT TEXT

CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.
In a month when actual sales were $358,400, CVP's margin of safety in units was

  1. 1996

Answer(s): A



A company operates an absorption costing system. Overheads are absorbed using a pre- determined absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480.

What was the budgeted level of overheads?

  1. £242,000
  2. £233,200
  3. £245,072
  4. £224,720

Answer(s): A



The net present value (NPV) of an investment is as follows.

NPV at 14% = $6,320

NPV at 18% = ($4,600) negative

The internal rate of return (IRR) of the investment is closest to

  1. 14.6%
  2. 16.0%
  3. 16.3%
  4. 20.3%

Answer(s): C



Refer to the Exhibit.



AM Ltd. makes and sells a single product for which the standard cost information is as follows:

Budgeted production for the period is 30000 units. The actual results for the period were as follows:



What is the variable overhead expenditure variance?

  1. 13,161 adverse
  2. 13,161 favourable
  3. 13,600 adverse
  4. 13,600 favourable

Answer(s): D



Viewing Page 2 of 80



Share your comments for CIMA BA2 exam with other users:

Namrata 7/15/2023 2:22:00 AM

helpful questions
Anonymous


lipsa 11/8/2023 12:54:00 PM

thanks for question
Anonymous


Eli 6/18/2023 11:27:00 PM

the software is provided for free so this is a big change. all other sites are charging for that. also that fucking examtopic site that says free is not free at all. you are hit with a pay-wall.
EUROPEAN UNION


open2exam 10/29/2023 1:14:00 PM

i need exam questions nca 6.5 any help please ?
Anonymous


Gerald 9/11/2023 12:22:00 PM

just took the comptia cybersecurity analyst (cysa+) - wished id seeing this before my exam
UNITED STATES


ryo 9/10/2023 2:27:00 PM

very helpful
MEXICO


Jamshed 6/20/2023 4:32:00 AM

i need this exam
PAKISTAN


Roberto Capra 6/14/2023 12:04:00 PM

nice questions... are these questions the same of the exam?
Anonymous


Synt 5/23/2023 9:33:00 PM

need to view
UNITED STATES


Vey 5/27/2023 12:06:00 AM

highly appreciate for your sharing.
CAMBODIA


Tshepang 8/18/2023 4:41:00 AM

kindly share this dump. thank you
Anonymous


Jay 9/26/2023 8:00:00 AM

link plz for download
UNITED STATES


Leo 10/30/2023 1:11:00 PM

data quality oecd
Anonymous


Blessious Phiri 8/13/2023 9:35:00 AM

rman is one good recovery technology
Anonymous


DiligentSam 9/30/2023 10:26:00 AM

need it thx
Anonymous


Vani 8/10/2023 8:11:00 PM

good questions
NEW ZEALAND


Fares 9/11/2023 5:00:00 AM

good one nice revision
Anonymous


Lingaraj 10/26/2023 1:27:00 AM

i love this thank you i need
Anonymous


Muhammad Rawish Siddiqui 12/5/2023 12:38:00 PM

question # 142: data governance is not one of the deliverables in the document and content management context diagram.
SAUDI ARABIA


al 6/7/2023 10:25:00 AM

most answers not correct here
Anonymous


Bano 1/19/2024 2:29:00 AM

what % of questions do we get in the real exam?
UNITED STATES


Oliviajames 10/25/2023 5:31:00 AM

i just want to tell you. i took my microsoft az-104 exam and passed it. your program was awesome. i especially liked your detailed questions and answers and practice tests that made me well-prepared for the exam. thanks to this website!!!
UNITED STATES


Divya 8/27/2023 12:31:00 PM

all the best
UNITED STATES


KY 1/1/2024 11:01:00 PM

very usefull document
Anonymous


Arun 9/20/2023 4:52:00 PM

nice and helpful questions
INDIA


Joseph J 7/11/2023 2:53:00 PM

i found the questions helpful
UNITED STATES


Meg 10/12/2023 8:02:00 AM

q 105 . ans is d
INDIA


Navaneeth S 7/14/2023 7:57:00 AM

i have interest to get a sybase iq dba certification
UNITED STATES


Aish 10/11/2023 5:27:00 AM

want to pass exm.
INDIA


Anonymous 6/12/2023 7:23:00 AM

are the answers correct?
INDIA


Kris 7/7/2023 9:43:00 AM

good morning, could you please upload this exam again, i need it to test my knowledge in sd-wan with version 7.0.
Anonymous


Meghraj mali 10/7/2023 1:47:00 PM

very nice question
CANADA


Noel 11/1/2022 9:14:00 PM

i have learning disability and this exam dumps allowed me to focus on the actual questions and not worry about notes and the those other study materials.
SOUTH AFRICA


Jas 10/25/2023 6:01:00 PM

165 should be apt
UNITED STATES