Three versions of our high-quality CIMA BA2 dumps VCE file

We sell three versions of our high-quality products which satisfy different kinds of study demands: PDF version, Soft (PC Test Engine), APP (Online Test Engine). A part of candidates are interested in PDF version of BA2 real dumps as they are accustomed to this simple and traditional learning method.

Questions and answers materials for these three versions of BA2 premium VCE file are same. Also there are a part of candidates who like studying on computer or electronic products. Soft (PC Test Engine) of Fundamentals of management accounting VCE files is for candidates who are used to learning on computer. It is installed on the Windows operating system and running on the Java environment. You can use practice test VCE any time to test your own exam simulation test scores. Our CIMA BA2 dumps VCE file boosts your confidence for real exam and will help you keep good mood in real test.

APP (Online Test Engine) of BA2 real dumps has same functions with soft (PC Test Engine). This version is possessed of stronger applicability and generality. By contrast, Online Test Engine of Fundamentals of management accounting exam VCE is more stable and the interface is more humanized.

7*24 online service support; Best and professional customer service

We have an complete online support system which is available for every candidate who is interested in CIMA BA2 dumps VCE file 7*24, and we will answer your query in time, you can ask us about the professionals and can also ask for CIMA Fundamentals of management accounting exam, we will offer you the best of solutions free of charge.

Instant Download: Our system will send you the BA2 braindumps file you purchase in mailbox in a minute after payment. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

We are a team of certified professionals with lots of experience in editing CIMA BA2 dumps VCE file. Every candidate should have more than 8 years' education experience in this industry. We have rather a large influence over quite a quantity of candidates. Our BA2 real dumps are honored as the first choice of most candidates who are urgent for clearing Fundamentals of management accounting exams. With so many years' concentrated development we are more and more mature and stable, there are more than 9600 candidates choosing our CIMA BA2 dumps VCE file. We now have good reputation in this field. We are more than more popular by our high passing rate and high quality of our BA2 real dumps. Our education team of professionals will give you the best of what you deserve.

CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company has the following budgeted sales for the next 6 month period:
Cash sales are 20% of the total and receive a cash discount of 5%. The remaining 80% of sales are on credit.
60% of credit customers pay within one month, the remaining 40% pay within two months.
The cash receipts for the month of July will be:

A) $110,000
B) $91,200
C) $109,200
D) $90,400

2. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $37.80
B) $45.00
C) $55.00
D) $46.20

3. A budget that is continuously updated by adding a further accounting period when the earliest period has expired is known as:

A) A rolling budget
B) A zero base budget
C) An incremental budget
D) A participative budget

4. Refer to the exhibit.

The following data relates to two activity levels of a department. Overhead absorption is on the basis of machine hours.
The variable overhead rate per hour is £4.50. The amount of fixed overhead, to the nearest £000, is:

5. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $2,202 adverse.
B) $2,202 favourable.
C) $462 favourable.
D) $462 adverse.

Solutions: