About CIMA Fundamentals of management accounting exam torrent

Efficient exam materials

In this era, human society has been developing at a high speed. Whether it is in learning or working stage, and people have been emphasizing efficiency all the same. It seems that if a person worked unwarily, he will fall behind. So you need our BA2 test braindumps: Fundamentals of management accounting to get rid of these problems. Our website page is simple and clear, so you just need order and pay, and then you can begin to learn, without waiting problems. Our BA2 exam collection is designed to suit the trend and requirements of this era. You just need spending 1-3 days on studying before taking the CIMA Fundamentals of management accounting actual exam, and then you can pass the test and get a certificate successfully. Please don't worry about the accuracy of our BA2 test braindumps: Fundamentals of management accounting, because the passing rate is up to 98% according to the feedbacks of former users.

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.)

Professional and responsible

The experts have analyzed BA2 exam questions so many years and compile the core knowledge and useful content into our products which are professional. We have responsibility to help you clear exam after you purchase our BA2 dumps torrent: Fundamentals of management accounting. Our exam questions and answers are being tested valid so you will not be confused any more. With our professional BA2 practice materials you just need 1-3days on preparing for the real test, you will not experience the failure feel any longer as we have confidence in the quality of our BA2 exam collection materials. Also before purchasing our products we offer free PDF demo for your downloading so that you will have certain understanding about our BA2 test braindumps: Fundamentals of management accounting. So please assure that choosing our products is a wise thing for you.

It is common knowledge that the CIMA BA2 exam is one of the most important exams. If you pass exam and obtain a certification there is no doubt that you can get a better job or promotion and better benefits successfully. CIMA certification not only shows career ability of workers, but also can prove that you can deal with important work responsibility of BA2 exam collection materials. The research shows that many candidates are required to obtain certifications by their company or many positions are required and preferred to candidates who have CIMA certifications. The BA2 test braindumps: Fundamentals of management accounting is the important exam product which is valid for most candidates who are eager to prepare and pass exam. The BA2 study materials have been praised by the vast number of consumers since it went on the market. There is no doubt that the BA2 exam collection materials will be the best aid for you. At the same time we are sure that we will provide the best pre-sale consulting and after-sales service if you have interests in our BA2 practice materials, so that you will enjoy the great shopping experience never before.

CIMA Fundamentals of management accounting Sample Questions:

1. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period
2, 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
B) The raw material inventory at the end of period 2 should be valued at $20 per litre.
C) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
D) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
E) An adverse material price variance should be recorded in the statement of profit or loss for period 2.

2. Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

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

3. It is company policy that the closing inventory of finished goods must be equal to 20% of the following month's budgeted sales. The budget sales for November and December are 6,000 and 7,000 units respectively.
The budgeted production for November will be

4. Which of the following statements about batch costing is true?

A) The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
B) Batch costing must use marginal costing.
C) Batch costing must use absorption costing.
D) The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

5. Which of the following statements is correct?
(i) Public sector bodies use annual budgets and thus have no need for longer term strategic planning information (ii) Public sector budgets are fixed budgets therefore the use of flexible budgets for cost control purposes is not appropriate (iii) Public sector performance indicators include both financial and non-financial information

A) (ii) and (iii)
B) (ii) only
C) (iii) only
D) (i) and (ii)

Solutions: