CIMA BA2 : Fundamentals of management accounting

Wide range of choice

Our company always lays great emphasis on offering customers more wide range of choice. Now, we have realized our promise. Our BA2 exam guide almost covers all kinds of official test and popular certificate. So you will be able to find what you need easily on our website. Every BA2 exam torrent is professional and accurate, which can greatly relieve your learning pressure. In the meantime, we have three versions of product packages for you. They are PDF version, windows software and online engine of the BA2 exam prep. The three versions of the study materials packages are very popular and cost-efficient now. With the assistance of our study materials, you will escape from the pains of preparing the exam. Of course, you can purchase our BA2 exam guide according to your own conditions. All in all, you have the right to choose freely. You will not be forced to buy the packages.

If you purchase our study materials to prepare the BA2 exam, your passing rate will be much higher than others. Also, the operation of our study material is smooth and flexible and the system is stable and powerful. You can install the BA2 exam guide on your computers, mobile phone and other electronic devices. There are no restrictions to the number equipment you install. In short, it depends on your own choice. We sincerely hope that you can enjoy the good service of our BA2 exam prep.

Real comments from customers

If you cannot fully believe our BA2 exam prep, you can refer to the real comments from our customers on our official website before making a decision. There are some real feelings after they have bought our study materials. Almost all of our customers have highly praised our BA2 exam guide because they have successfully obtained the certificate. Generally, they are very satisfied with our BA2 exam torrent. Also, some people will write good review guidance for reference. Maybe it is useful for your preparation of the BA2 exam. In addition, you also can think carefully which kind of study materials suit you best. If someone leaves their phone number or email address in the comments area, you can contact them directly to get some useful suggestions.

High reliability

Customers always attach great importance to the quality of BA2 exam torrent. We can guarantee that our study materials deserve your trustee. We have built good reputation in the market now. After about ten years'development, we have owned a perfect quality control system. All BA2 exam prep has been inspected strictly before we sell to our customers. The inspection process is very strict and careful. Any small mistake can be tested clearly. So you can completely believe our BA2 exam guide. What's more, all contents are designed carefully according to the exam outline. As you can see, the quality of our BA2 exam torrent can stand up to the test. Your learning will be a pleasant process.

CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

Question #1

Refer to the exhibit.

The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.

Question #2

A standard hour is:

A. A measure of output
B. The actual time taken to produce one unit
C. The standard time taken to produce one unit
D. A measure of time

Question #3

Each finished carton of product P contains 15 litres of liquid L.
During the production process there is an unavoidable loss of 20% of the liquid input. The standard price of liquid L is $2 per litre.
The standard ingredient cost for liquid L shown on the standard cost card for one carton of product P will be

A. $30.00
B. $36.00
C. $37.50
D. $18.75

Question #4

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

Question #5

The value of the capital invested in producing and selling product F is $600,000. A return on investment of
14% is required from all products.
Budgeted production and sales of product F for next period are 25,000 units and the standard cost per unit is
$33.
In order to achieve the required return on investment the selling price per unit of product F must be

A. $57.00
B. $37.62
C. $3.36
D. $36.36

Solutions: