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CIMA Updated BA2 Exam Questions and Answers by dorothea

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CIMA BA2 Exam Overview :

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:

A.

Machine hours

B.

Net book value

C.

Original cost

D.

Replacement cost

Discussion
Question 46

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

Options:

A.

Credit Process account Debit Abnormal Loss account

B.

Debit Process account Credit Abnormal Loss account

C.

Credit Process account Debit Normal Loss account

D.

Debit Process account Credit Normal Loss account

Discussion
Question 47

Refer to the exhibit.

Questions 47

The following information relates to Job 123:

The selling price to the customer for Job 123 is:

Options:

Discussion
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