CIMA Fundamentals of Management Accounting BA2 Exam Questions in PDF

Free CIMA BA2 Dumps Questions (page: 6)

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

  1. Absorption costing
  2. High-low method
  3. Scattergraph
  4. Line of best fit

Answer(s): 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.

  1. £7.93

Answer(s): A



CORRECT TEXT

Refer to the exhibit.



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

  1. $27030

Answer(s): 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:

  1. Double
  2. Move to the left
  3. Stay the same
  4. Move to the right

Answer(s): D



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

  1. Detailed and accurate
  2. Provided mainly to junior managers
  3. Provided daily to keep managers informed
  4. Provides information for long term decision making

Answer(s): D



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