Free BA2 Exam Braindumps (page: 38)

Page 38 of 99

An abnormal loss in a process occurs when:

  1. Actual losses are greater than the normal loss level
  2. Costs are increased as a result of defective materials
  3. Actual losses are less than the normal loss level
  4. Production levels are below budget

Answer(s): A



CORRECT TEXT

A chemical process has a normal wastage of 8% of input. For the month of June, 5,000 liters of materials were input and there was an abnormal gain of 200 liters.

The quantity of good production achieved was

  1. 4800 liters

Answer(s): A



Refer to the exhibit.



A departmental budgetary control report for the latest period includes the following information.

The budgeted variable production cost per unit is

  1. $10
  2. $12
  3. $16
  4. $17

Answer(s): B



The Chartered Institute of Management Accounting's definition of management accounting outlines four responsibilities of the accountant in terms of the value for the stakeholders.
The management accountant should

aim to have which of the following effects according to CIMA?

  1. Create value for the stakeholder
  2. Protect value for the stakeholder
  3. Preserve value for the stakeholder
  4. Increase value for the stakeholder
  5. Decrease value for the stakeholder
  6. Damage value for the stakeholder

Answer(s): A,B,C,D



Page 38 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