CIMA certification practice
CIMAPRA17-BA2-1 Practice Questions
Try 10 free CIMAPRA17-BA2-1 exam-style questions for BA2 - Fundamentals of Management Accounting. Check each answer and review the explanation and source references.
- Exam code
- CIMAPRA17-BA2-1
- Provider
- CIMA
- Free questions
- 10
- Full set
- 392 questions
- Last update check
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?Refer to the Exhibit. 
A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period. Which FOUR combinations could possibly have resulted in this situation?
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
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts
showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150
adverse.
The actual direct labour hours in the month was:
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:Source context
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