BA2 preparation labs: 100% Pass Exam Guarantee, or Full Refund
Our promise is that: 100% guarantee passing exams or we will full refund to you without any doubt. Our complete coverage of knowledge points of BA2: Fundamentals of management accounting exam cram will help most of the candidates pass exams easily, but if by any chance you fail at the first attempt, we guarantee a full refund on your purchase. Also you can choose to wait for our updated new edition of BA2 preparation labs or change to other valid test preparations of exam code subject. Our only aim is to assist you to clear the exam with our BA2 test preparation successfully.
Don't be upset by CIMA BA2: Fundamentals of management accounting again. Prep4cram releases the best valid BA2 preparation labs that can help you be save-time, save-energy and cost-effective to clear you exam certainly. Give yourself one chance to choose us: our BA2 exam cram is actually reliable and worth to buy. We can be your trustworthy source for Fundamentals of management accounting exam, our advantages are specific.
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.)
Experienced IT professionals and experts
All the relevant CIMA BA2 preparation labs are strictly compiled by experienced IT professional and experts who are skilled in latest real tests and testing center for many years in examination materials industry. So our BA2 exam cram could cover 100% of the knowledge points of real test and ensure good results for every candidate who trust BA2: Fundamentals of management accounting preparation labs. All education staff are required master degree or above, 5 years' industrial experience and spacious interpersonal relationship in international large companies.
Update CIMA BA2 preparation labs aperiodically
We update our exam preparation materials aperiodically accord with real tests, which is to ensure our BA2 exam cram coverage more than 96% normally. Also, we will inform our users about the latest products in time so as to help you pass your exams with our BA2 preparation labs easily. We provide one year service warranty for every user so that you can download our latest BA2: Fundamentals of management accounting exam cram free of charge whenever you want within one year. If you find HTML link, log account and password are not available you can ask us any time.
Our purpose: Product First, Customer Foremost
Our company will always stick to the target of high quality (CIMA BA2 preparation labs), good faith, unique brand and long-term development. Our corporate philosophy is to direct our efforts based on our client's wishes (BA2: Fundamentals of management accounting exam cram). Our purpose: Product First, Customer Foremost. We provide 24*7 online service support: pre-sale and after-sale. Any time if you want to know something about our products BA2: Fundamentals of management accounting exam cram, we will serve for you immediately. Any contact and email will be replied in two hours.
As space is limited, we aren't able to write more. If you want to know more details about CIMA BA2 preparation labs please feel free to contact with us any time, it is our pleasure to reply and solve problem with you. Our BA2: Fundamentals of management accounting exam cram is surely the best assist for you to clear exams all the time.
CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Costing | 25% | - Costing techniques
|
| Topic 2: The Context of Management Accounting | 10% | - Purpose of management accounting and the role of the management accountant
|
| Topic 3: Planning and Control | 30% | - Performance measurement and control
|
| Topic 4: Decision Making | 35% | - Short-term decision making
|
CIMA Fundamentals of management accounting Sample Questions:
Question 1
It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 50,000 and 40,000 units respectively.
The budgeted production for November will be
Question 2
How does Beyond budgeting help to resolve the weaknesses of traditional budgeting? (Select ALL that apply.)
A. Managers are set goals and targets to achieve rather than abiding by strict budgets and variances.
B. Managers are given incentives to meet or undercut budgets.
C. Managers have a much larger scope of business goals that, when achieved, will increase shareholder value.
D. Managers are given more freedom and control over their business units under Beyond budgeting.
E. Managers focus on keeping costs low in the short term to ensure maximised profits.
F. Managers are encouraged to designate responsibility to others to lessen their workload so they may concentrate on important tasks.
Question 3
When sales and output have passed the break-even point, the contribution per unit, for each unit then sold, becomes:
A. The profit per unit
B. Bigger
C. The margin of safety
D. Smaller
Question 4
Refer to the exhibit.
BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?
A. An increase of 5%
B. An increase of 12.5%
C. An increase of 20%
D. An increase of 25%
Question 5
When preparing the material purchases budget, the quantity to be purchased equals:
A. Material usage + opening inventory + closing inventory
B. Material usage + opening inventory - closing inventory
C. Material usage - opening inventory + closing inventory
D. Material usage - opening inventory - closing inventory
Solutions:
| Question 1 Answer: Only visible for members | Question 2 Answer: A,C,D | Question 3 Answer: A | Question 4 Answer: B | Question 5 Answer: C |
