Simulate the real exam

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Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our BA2 certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our BA2 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of BA2 best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our BA2 certification training files again and again, which may help you to get the highest score in the IT exam.

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Fast delivery in 5 to 10 minutes after payment

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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

ZAP publishes a monthly magazine aimed at the teenage market. It has drawn up a budget for next year as follows:
What selling price would be required for ZAP to break even?

A) $1.25
B) $1.20
C) $1.65
D) $0.80

2. Which of the following entries to record the direct and indirect labour costs in the month are correct?

The correct entry is

A) B
B) D
C) A
D) C

3. The materials price variance will be adverse when:

A) The actual cost of the materials purchased is more than the standard cost of the materials purchased
B) The actual cost of the materials is more than the standard material cost for the output produced
C) The materials usage variance is favourable
D) The price of materials has fallen

4. Refer to the exhibit.

Each unit of product 'Yell' uses 3 kgs of material 'X'.
The budgeted details for July are as follows:
It is anticipated that sales of product 'Yell' in July will be 5,000 units.
The amount of material 'X' that needs to be purchased in July is:

A) 15,600 kgs
B) 16,100 kgs
C) 15,700 kgs
D) 15,500 kgs

5. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

A) 6.22
B) 8.50
C) 6.38
D) 6.50

Solutions: