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

Fatima

Hey I passed my exam. The world needs to know about it. I have never seen real exam questions on any other exam preparation resource like I saw on Cramkey Dumps.

Niamh Oct 1, 2026

That's true. Cramkey Dumps are simply the best when it comes to preparing for the certification exam. They have all the key information you need and the questions are very similar to what you'll see on the actual exam.

Elise

I've heard that Cramkey is one of the best websites for exam dumps. They have a high passing rate and the questions are always up-to-date. Is it true?

Cian Oct 27, 2026

Definitely. The dumps are constantly updated to reflect the latest changes in the certification exams. And I also appreciate how they provide explanations for the answers, so I could understand the reasoning behind each question.

Ava-Rose

Yes! Cramkey Dumps are amazing I passed my exam…Same these questions were in exam asked.

Ismail Oct 15, 2026

Wow, that sounds really helpful. Thanks, I would definitely consider these dumps for my certification exam.

Ayesha

They are study materials that are designed to help students prepare for exams and certification tests. They are basically a collection of questions and answers that are likely to appear on the test.

Ayden Oct 13, 2026

That sounds interesting. Why are they useful? Planning this week, hopefully help me. Can you give me PDF if you have ?

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

Question 27

A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.