Excellent customer service
Except of high quality of BA2 VCE dumps our customer service is satisfying so that we have many regular customers and many new customers are recommended by other colleagues or friends. Our BA2 reliable braindumps are singing the praises of the best exam preparation materials as high quality and high pass rate. We always offer assistance to our customers when they need us any time and offer help about BA2 test cram: Fundamentals of management accounting 24/7 the whole year. The most important is that our employees are diligent and professional to deal with your request and be willing to serve for you at any time. So you can contact with us if you have problems about BA2 VCE dumps without hesitation. Your life can be enhanced by your effort and aspiration. In the end, our CIMA BA2 reliable braindumps will bring you closer to fulfill the challenge of living and working. Good luck to you!
After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)
Reliable exam preparation materials for studying
Our BA2 test cram: Fundamentals of management accounting is compiled by a group of experienced experts who are in charge of the contents of the reliable exam preparation and they are familiar with the test as they have much industry experience. All exam materials of the BA2 VCE dumps questions are clear with concise layout so that it is convenient for users to study and practice. Our BA2 reliable braindumps are compiled by them carefully and strictly. For exam examinees, you will prepare well and get a great passing score after purchasing our BA2 latest questions: Fundamentals of management accounting, and then make a difference in your career.
Nowadays we are all facing so many challenges every day and try our best to solve successfully. For many candidates who are striving for their exams and CIMA certification, maybe our BA2 test cram: Fundamentals of management accounting will be your best exam. As everyone knows that the exam is difficult, you may get confused about which way is the best method. So don't waste of time, just try and choose our BA2 VCE dumps. We have won great reputation of our BA2 reliable braindumps so our superiority is outstanding.
Prepare with less time and more efficient
Currently we pursuit efficiency, once we are determined to do something different we want to realize it in the shortest time. Our BA2 test cram: Fundamentals of management accounting can help you prepare well and obtain the best passing score with less time and reasonable price, and which is certainly the best option for your exam preparation. Based on the past experience our users prepare for exam with our BA2 VCE dumps, the average time spending on our products may be 15-40 hours so that you have no need to do much useless efforts. After placing the order, you will receive our BA2 reliable braindumps within 10 minutes. We will send you email including account and password, you will become our member and enter into our website. Our advantage is outstanding that the quality of BA2 test cram: Fundamentals of management accounting is high and users can prepare with high-efficiency.
CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning and Control | 30% | - Performance measurement and reporting - Budgeting concepts and preparation - Budgeting methods and techniques - Standard costing and variance analysis |
| Topic 2: Costing | 25% | - Cost estimation techniques - Job, batch, process and service costing - Marginal and absorption costing - Cost classification and behaviour - Overhead allocation, apportionment and absorption |
| Topic 3: The Context of Management Accounting | 10% | - Role and purpose of management accounting - Role of CIMA and professional ethics - Global Management Accounting Principles - Characteristics of useful financial information |
| Topic 4: Decision Making | 35% | - Investment appraisal techniques - Relevant costing for short-term decisions - Risk and uncertainty analysis - Pricing decisions - Cost-volume-profit analysis |
CIMA Fundamentals of management accounting Sample Questions:
1. Refer to the exhibit.
Which is the correct journal entry required to record a favourable material usage variance in an integrated accounting system?
The correct journal entry required to record a favourable material usage variance in an integrated accounting system is:
A) A
B) C
C) B
D) D
2. The variable cost of a product is £7 per unit. The fixed costs of the product are £140,000. The break-even point is 70,000 units.
The selling price of the product is:
Give your answer to 2 decimal places.
3. Refer to the exhibit.
C Ltd manufactures three products, which require the same type of materials. The following contribution and profit per unit is available:
In a period in which labour hours are in short supply, which of the following options is the rank order of production?
A) Option A
B) Option C
C) Option B
D) Option D
4. Refer to the exhibit.
DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off
A) Factors (b), (c) and (d) only
B) Factors (a) and (b) only
C) Factors (a), (b), (c) and (d)
D) Factor (a) only
5. Refer to the exhibit.
Vertical axis = £; horizontal axis = level of activity
This graph is known as a:
A) Profit volume graph
B) Conventional break-even graph
C) Variable cost graph
D) Contribution break-even graph
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: Only visible for members | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |








