Cima passleader pdf Ba2 Study Guide by Ace q267 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:	ace

Question 40

A company uses an integrated accounting system. The following data relate to the latest period.

Questions 40

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

Options:

$22,672 debit.

$2,208 credit.

$2,208 debit.

$22,672 credit.

Discussion

Question 41

Refer to the Exhibit.

Questions 41

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:

Options:

Discussion

Question 42

Refer to the exhibit.

Questions 42

An income statement summary for a particular product shows the following:

In which of the following circumstances would it be appropriate to continue to produce the product?

Options:

When avoidable fixed costs are at least £400

When net profit is improved to greater than zero.

When contribution is greater than zero.

When avoidable fixed costs are less than £900

Discussion

Question 43

Refer to the Exhibit.

Questions 43

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.

Which FOUR combinations could possibly have resulted in this situation?

Options:

Combination A

Combination B

Combination C

Combination D

Combination E

Combination F

Combination G

Discussion

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