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Free BA2 Exam Braindumps (page: 28)

Page 28 of 99
PDF with 392 Questions

Why is it important to have a professional body such as CIMA in management accounting?

  1. Ensures certain standards are set and maintained
  2. To increase the employability of accountants
  3. Regulates the amount accountants in circulation
  4. Helps make sure certain standards are set and maintained
  5. To punish those who breach standards

Answer(s): A



Refer to the exhibit.



The following budget and actual data are available for last period.

The sales price variance for last period was

  1. $3,704 adverse
  2. $10,156 favourable
  3. $13,356 favourable
  4. $13,860 favourable

Answer(s): A



Which THREE of the following cost items would normally be classified as fixed costs?

  1. Direct Labour
  2. Depreciation of machinery
  3. Factory manager's salary
  4. Direct materials
  5. Rent of the factory
  6. Royalties payable on goods produced

Answer(s): B,C,E



In process costing, the term equivalent units refers to :

  1. Units of the same size and weight
  2. The conversion of partly completed units into an equivalent number of completed units
  3. The number of units produced in an equivalent time period of the previous month
  4. The valuation of products on a weight or volume of output basis

Answer(s): B



Page 28 of 99



Post your Comments and Discuss CIMA BA2 exam with other Community members:

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