Free trial before buying

BA2 study materials provide free trial service for consumers. If you are interested in our study materials, you only need to enter our official website, and you can immediately download and experience our trial question bank for free. Through the trial you will have different learning experience on BA2 exam guide , you will find that what we say is not a lie, and you will immediately fall in love with our products. As a key to the success of your life, the benefits that our study materials can bring you are not measured by money. BA2 test torrent: Fundamentals of management accounting can not only help you pass the exam, but also help you master a new set of learning methods and teach you how to study efficiently, our study materials will lead you to success.

Whether you are a newcomer or an old man with more experience, BA2 study materials will be your best choice for our professional experts compiled them based on changes in the examination outlines over the years and industry trends. BA2 test torrent: Fundamentals of management accounting not only help you to improve the efficiency of learning, but also help you to shorten the review time of up to several months to one month or even two or three weeks, so that you use the least time and effort to get the maximum improvement.

DOWNLOAD DEMO

Only 20-30 hours learning before the exam

In peacetime, you may take months or even a year to review a professional exam, but with BA2 exam guide, you only need to spend 20-30 hours to review before the exam, and with our study materials, you will no longer need any other review materials, because our study materials has already included all the important test points. At the same time, BA2 study materials will give you a brand-new learning method to review - let you master the knowledge in the course of the doing exercise. There are many people who feel a headache for reading books because they have a lot of incomprehensible knowledge. At the same time, those boring descriptions in textbooks often make people feel sleepy. But with BA2 test torrent: Fundamentals of management accounting, you will no longer have these troubles.

Mock examination function

The contents of BA2 study materials are all compiled by industry experts based on the examination outlines and industry development trends over the years. It does not overlap with the content of the question banks on the market, and avoids the fatigue caused by repeated exercises. BA2 exam guide is not simply a patchwork of test questions, but has its own system and levels of hierarchy, which can make users improve effectively. Our study materials contain test papers prepared by examination specialists according to the characteristics and scope of different subjects. Simulate the real Fundamentals of management accounting test environment. After the test is over, the system also gives the total score and correct answer rate.

CIMA Fundamentals of management accounting Sample Questions:

1. 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) 15,500 kgs
B) 16,100 kgs
C) 15,700 kgs
D) 15,600 kgs

2. A company employs 28 production workers for 40 hours per week. The workers are paid $6 per hour during normal time and an overtime premium of 20%. It is anticipated that the employees will work at 95% efficiency.
Budgeted production for next week is 608 units and each unit requires 2 direct labour hours.
What is the direct labour cost budget for the week?

A) $7,411
B) $6,973
C) $7,680
D) $7,872

3. A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z?
Give your answer to the nearest dollar.

4. The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.

5. The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

A) Variable cost
B) Stepped fixed cost
C) Fixed cost
D) Semi-variable cost

Solutions: