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

Inaaya

Are these Dumps worth buying?

Fraser Jan 15, 2026

Yes, of course, they are necessary to pass the exam. They give you an insight into the types of questions that could come up and help you prepare effectively.

Lennox

Something Special that they provide a comprehensive overview of the exam content. They cover all the important topics and concepts, so you can be confident that you are well-prepared for the test.

Aiza Jan 25, 2026

That makes sense. What makes Cramkey Dumps different from other study materials?

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 Jan 9, 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.

Addison

Want to tell everybody through this platform that I passed my exam with excellent score. All credit goes to Cramkey Exam Dumps.

Libby Jan 4, 2026

That's good to know. I might check it out for my next IT certification exam. Thanks for the info.

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