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Free BA2 Exam Braindumps
Fundamentals of Management Accounting Questions 101–105 (page: 22)

Updated On: 9-Feb-2026
Page 22 of 80
PDF with 392 Questions

Overtime worked as a result of a rush order at the customers request should be classified as a:

  1. Direct expense
  2. Direct labour cost
  3. Production overhead cost
  4. Administration overhead cost

Answer(s): B



Which of the following is the correct definition is an annuity:

  1. A chain of regular cash flows up to a certain period of time.
  2. A series of cash outflows which goes on forever.
  3. A set of regular payments of increasing value.

Answer(s): A



In a manufacturing company which produces a range of products, the cost of factory rent and rates would be classified as A.

  1. Direct expense
  2. Direct material cost
  3. Indirect material cost
  4. Indirect expense

Answer(s): D



A company uses an integrated accounting system.

The accounting entries for an issue of indirect materials to production would be:

  1. Debit: Work in progress control account Credit: Raw material control account
  2. Debit: Production overhead control accountCredit: Raw material control account
  3. Debit: Finished goods control account Credit: Raw material control account
  4. Debit: Raw material control account Credit: Work in progress control account

Answer(s): B



Which of the following are NOT behavioural aspects of budgetary controls? (Select ALL that apply.)

  1. Motivation
  2. Irrational spending
  3. Budget negotiation
  4. Short term focus
  5. Competitiveness
  6. Long term focus

Answer(s): E,F



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