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 gradient of the line plotted on a profit/volume (PV) graph is determined by:
You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.
You are concerned that certain parts of the production line are producing excess waste and damaging profits.
Which type of cost centre would be most useful in this situation?
Refer to the exhibit.
A project is forecast to generate the following cash flows.
Using three decimal places in all discount factors, the net present value (NPV) for the project at a cost of capital of 14.5% is (to the nearest $)
Refer to the exhibit.
The budgetary control report for the latest period shows the following. Variances in brackets are adverse.
Which THREE of the following statements can definitely be inferred from this control report?
Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?
Refer to the exhibit.
The following data relate to two activity levels of an enquiry-handling centre:
The amount of fixed overheads is:
