BA2 Practice Questions
Fundamentals of management accounting
Last Update 23 hours ago
Total Questions : 392
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Our free CIMA Certificate practice questions crafted to reflect the domains and difficulty of the actual exam. The detailed rationales explain the 'why' behind each answer, reinforcing key concepts about BA2. Use this test to pinpoint which areas you need to focus your study on.
The managing director of a small expanding company has a limited understanding of accounting and has asked you to explain the role of the management accountant in value creation.
Which ONE of the following is NOT a primary role of the management accountant?
Refer to the exhibit.
The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:
Refer to the exhibit.
Which type of cost do the following figures represent?
Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)
The total cost of a product is £200.
In order to achieve a profit margin of 20% of sales, the selling price would have to be:
Give your answer to 2 decimal places.
Refer to the exhibit.
The following details were recorded for product 'Moe' for period 2:
What was the direct labor efficiency variance?
A profit margin of 20% of sales is the same as a profit on total cost of:
Give your answer to 2 decimal places.
Which one of the following is NOT one of the main roles of the management accountant?
