Cima certkiller cima Certificate Ba2 Syllabus Exam Questions Answers by Archibald q306 vce pdf

Page: 6 / 14

Exam Name:	Fundamentals of management accounting
Exam Code:	BA2 Dumps
Vendor:	CIMA	Certification:	CIMA Certificate
Questions:	392 Q&A's	Shared By:	archibald

Question 24

The budget and actual cost statements for the production department for the latest period were as follows.

Questions 24

Notes.

The 10% increase in production was required to meet unexpected additional sales demand.

The production manager is responsible for negotiating the price of materials with suppliers.

The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.

In preparing the flexible budget for the latest period, which TWO of the following statements are correct? (Choose two.)

Options:

The fixed costs should be flexed to $40,000 + 10% = $44,000.

The material quantity should be flexed to 60,000 + 10% = 66,000 kg.

The basic pay hours should not be flexed; they should remain at 1,000 hours.

The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.

The material price should be flexed to the actual figure of $3.10 per kg.

Discussion

Question 25

Which of the following would NOT require taking into account the time value of money?

Options:

Deciding to make a long-term investment in a project on the basis of its payback period.

Selecting an investment project on the basis that it has a positive net present value (NPV).

Calculating the present value of a five-year annuity.

Taking a long-term investment decision on the basis of the project’s internal rate of return (IRR).

Discussion

Ari

Can anyone explain what are these exam dumps and how are they?

Ocean Jan 4, 2026

They're exam preparation materials that are designed to help you prepare for various certification exams. They provide you with up-to-date and accurate information to help you pass your exams.

Robin

Cramkey is highly recommended.

Jonah Jan 6, 2026

Definitely. If you're looking for a reliable and effective study resource, look no further than Cramkey Dumps. They're simply wonderful!

Teddie

yes, I passed my exam with wonderful score, Accurate and valid dumps.

Isla-Rose Jan 22, 2026

Absolutely! The questions in the dumps were almost identical to the ones that appeared in the actual exam. I was able to answer almost all of them correctly.

Billy

It was like deja vu! I was confident going into the exam because I had already seen those questions before.

Vincent Jan 26, 2026

Definitely. And the best part is, I passed! I feel like all that hard work and preparation paid off. Cramkey is the best resource for all students!!!

Question 26

Which of the following statements relating to risk and uncertainty is correct?

Options:

Risk exists when we do not know all of the possible outcomes.

Risk exists when we know all of the possible outcomes but not their probabilities.

Uncertainty exists when we know all of the possible outcomes but not their probabilities.

Uncertainty exists when we know all of the possible outcomes and their probabilities.

Discussion