CIMA CIMAPRA17-BA2-1-ENG BA2 – Fundamentals of Management Accounting (2017 SYLLABUS) (Online) Online Training
CIMA CIMAPRA17-BA2-1-ENG Online Training
The questions for CIMAPRA17-BA2-1-ENG were last updated at Nov 23,2024.
- Exam Code: CIMAPRA17-BA2-1-ENG
- Exam Name: BA2 - Fundamentals of Management Accounting (2017 SYLLABUS) (Online)
- Certification Provider: CIMA
- Latest update: Nov 23,2024
Refer to the exhibit.
C Ltd manufactures three products, which require the same type of materials.
The following contribution and profit per unit is available:
In a period in which labour hours are in short supply, which of the following options is the rank order of production?
- A . Option A
- B . Option B
- C . Option C
- D . Option D
CORRECT TEXT
Refer to the Exhibit.
The following forecast cash flows relate to a proposed investment in new delivery vehicles at a total cost of $75,000.
The internal rate of return (IRR) of the proposed investment is (to two decimal places)
Within a relevant range of output, the fixed cost per unit of a product will:
- A . Increase as total output increases
- B . Remain constant as total output increases
- C . Reduce as total output increases
- D . Impossible to tell without more information
CORRECT TEXT
Refer to the Exhibit.
The following budgetary information is available for a department in a manufacturing company:
The production overhead absorption rate percentage, when the percentage on prime cost is used, is:
An overtime premium may be defined as:
- A . The rate of pay at which overtime hours are paid
- B . A premium paid to workers with special skills
- C . The additional payment made during overtime hours
- D . The total number of overtime hours worked
Which of the following categories of costs is the most relevant for decision making?
- A . Current costs
- B . Notional costs
- C . Estimated future costs
- D . Costs already incurred which are known with certainty
The decision rule to use when determining the optimal production plan if there is a scarce resource is:
- A . Maximise profit per unit
- B . Maximise profit per unit of scarce resource
- C . Maximise contribution per unit
- D . Maximise contribution per unit of scarce resource
Refer to the exhibit.
Budget information for ‘Crome Ltd’ is as follows:
The budgeted cost allowance for the sale of 1000 units would be:
- A . £25,846
- B . £30,000
- C . £32,000
- D . £48,000
Which one of the following is NOT one of the five stated fundamental principles of CIMA’s code of ethics?
- A . Integrity
- B . Objectivity
- C . Punctuality
- D . Confidentiality
The accounting treatment for overheads over absorbed is to:
- A . Debit the income statement for the period
- B . Increase the cost per unit for the period
- C . Credit the income statement for the period
- D . Decrease the cost per unit for the period
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