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Free BA2 Exam Braindumps (page: 19)

Page 19 of 99
PDF with 392 Questions

In order to provide information that is suitable for control purposes, the budget must be:

  1. Computer generated
  2. Fixed
  3. Flexed
  4. Ideal

Answer(s): C



CORRECT TEXT
C Ltd produces a chemical in a single process. Information for this process last month is as follows:

(a) Opening work in progress - 10000 kg valued at £10000 for direct material and £7500 for conversion costs.

(b) Materials input - 25000 kg at £1.10 per kg.

(c) Conversion costs - £17000

(d) Output during the month - 23000 kg.

(e) There were 7500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.

(f) Normal loss for the month was 10% of input and all losses have a scrap value of 80p per kg.

What was the value of normal loss during the month?

  1. £1999

Answer(s): A



Which of the following best describes a step cost?

  1. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
  2. A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
  3. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
  4. A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.

Answer(s): C



Refer to the exhibit.



DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:

The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:

Which of the following factors affect the budgeted cash flow:

(a) Funds from the issue of share capital

(b) Bank Interest on a long term loan

(c) Depreciation on fixed assets

(d) Bad debt write off

  1. Factors (a), (b), (c) and (d)
  2. Factors (a) and (b) only
  3. Factor (a) only
  4. Factors (b), (c) and (d) only

Answer(s): B



Page 19 of 99



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@MaBlerh commented on June 02, 2024
Good exam simulation questions
Anonymous
upvote