CIMA CIMA Business Accounting BA2

Mock examination available

One of the biggest advantages of our BA2 pass-king materials is that you can participate in the mock examination with our software version which is a unique point of our BA2 test torrent materials. It is quite obvious that mock examination is very useful for people who are preparing for the exam to find deficiencies of your knowledge as well as the shortcomings, so that you can enrich your knowledge before the real exam as well as improving the BA2 exam skills for the real exam. Only one limitation is that it can only be operated under the Windows operation system with Java script. APP online test engine of BA2 test-king guide materials has same function which is available for all devices if you want.

High pass rate

I believe that you will find out by yourself that all of the contents in our BA2 pass-king materials are the quintessence for the exam, and nothing redundant in them. It is universally accepted that the pass rate is the most convincing evidence about how useful and effective the BA2 test torrent materials are, and our training materials can assert themselves with the highest pass rate in the field. According to the feedbacks of our customers, the pass rate among whom has reached as high as 98% to 100% with the help of our BA2 test-king guide materials. I can assure you that our training materials really have been proved to be the most useful BA2 pass-king materials for all of the candidates to prepare for the exam.

Instant Download: Our system will send you the BA2 practice material you purchase in mailbox in a minute after payment. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Free renewal

Based on the attitude of being responsible for all of our customers, our company will offer the renewal version of our BA2 pass-king materials for all of our customers for free during the whole year after purchasing. In other words, no matter when we have compiled a new version of our BA2 test torrent materials, our operation system will send that to your email automatically during a year. Then you will have access to the latest change of BA2 test-king guide materials even the smallest one in the field which will definitely broaden your horizons. You can definitely be out of the ordinary with the help of our renewal version of our BA2 training materials available during the year. If you want to be a better person, do not wait any longer, just take action and let our BA2 test braindumps become your learning partner, we will never live up to your expectations.

In such a competitive society, you really should try your best in the examination in order to get the related CIMA certification as soon as possible, because the certification is of great importance for the workers in this field, which can set you apart from the mass of common people and gain you immediate respect and credibility. However, exams always serves as "a lion in the way" for the overwhelming majority of the people (without BA2 pass-king materials), if you are one of the candidates for the exam and are worrying about it now, you are so lucky to find us, since our company is here especially for helping people who are preparing for the exam, our BA2 test torrent materials will bring you the most useful and effective resources and key points for the exam. The advantages of our BA2 test-king guide materials are as follows.

CIMA Fundamentals of management accounting Sample Questions:

1. PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
What are the break-even units?

A) 80,000
B) 240,000
C) 40,000
D) 120,000

2. Refer to the exhibit.

Which is the correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system?
The correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system is:

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

3. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 2 years 6 months
B) 2 years 8 months
C) 1 year 9 months
D) 1 year 7 months

4. Refer to the Exhibit.

Zepher Ltd. manufactures three products, which require the same type of machine. The following fixed cost and profit per unit is available:

In a period in which machine hours are in short supply, which of the following options is the rank order of production?
Answer is:

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

5. Refer to the exhibit.

The standard labour cost per unit of product 'B' is $24 (6 hours @ $4 per hour).
During period 5 the following details were recorded:
The output during period 5 was

Solutions: