Free BA2 Exam Braindumps (page: 21)

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Refer to the Exhibit.



CM has produced the following budget information for next year:

The opening receivables balance represents 2 months sales. It is expected that the same level of sales will continue at an even rate throughout the year.

In an effort to improve receivables collection periods it is proposed to offer a discount of 5% for payment by cash. It is expected that 20% of customers will pay by cash. Of the remaining 80% credit sales, 40% will be settled within 1 month and 60% are expected to settle within 2 months.

What are the budgeted cash receipts from cash and credit sales in the year?

  1. $206,400
  2. $190,800
  3. $184,400
  4. $188,000

Answer(s): B



A budget that is continuously updated by adding a further accounting period when the earliest period has expired is known as:

  1. An incremental budget
  2. A participative budget
  3. A rolling budget
  4. A zero base budget

Answer(s): C



Refer to the exhibit.



Xey Ltd. has the following budgeted information for product T4 in July:

The actual results for July were as follows:



What is the total sales margin variance?

  1. £36,000 favourable
  2. £36,000 adverse
  3. £35,000 favourable
  4. £35,000 favourable

Answer(s): B



The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.

Reciprocal servicing is:

  1. where one service department provides service to another and the second department reciprocates by not charging for its services
  2. where two or more service departments provide service to production departments but not to each other
  3. where two or more service departments provide service to production departments and to each other
  4. where only one service department exists which provides service to all production departments

Answer(s): C



Page 21 of 99



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