Cima certleader ba2 Reviews Questions by Dorothea q229 vce pdf

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

Question 44

A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.

The variable cost per unit is:

Give your answer to 2 decimal places.

Options:

Discussion

Question 45

Which of the following is the LEAST appropriate basis on which to apportion the insurance costs of plant and machinery:

Options:

Machine hours

Net book value

Original cost

Replacement cost

Discussion

Question 46

In the process account, the accounting treatment of the value of the abnormal loss is:

Options:

Credit Process account Debit Abnormal Loss account

Debit Process account Credit Abnormal Loss account

Credit Process account Debit Normal Loss account

Debit Process account Credit Normal Loss account

Discussion

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Question 47

Refer to the exhibit.

Questions 47