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CIMA Updated BA2 Exam Questions and Answers by harun

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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: harun
Question 12

A fixed budget is:

Options:

A.

A budget for fixed overheads

B.

A budget which shows costs and revenues at different levels of activity

C.

A budget which shows costs and revenues for a single level of activity

D.

A budget prepared on a continuous basis

Discussion
Anaya
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Antoni Oct 25, 2024
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Billy
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Question 13

Refer to the exhibit.

Questions 13

The budgetary control report for the latest period shows the following. Variances in brackets are adverse.

The sales volume contribution variance for the period was

Options:

A.

$27,200 adverse

B.

$500 favorable

C.

$26,700 adverse

D.

$4,500 favorable

Discussion
Question 14

Feedforward control systems differ from feedback systems in that they _____________________.

Options:

A.

Analyse the adverse variance before implementing a solution.

B.

Predict issues before they arise and attempt to prevent them.

C.

Acknowledge adverse variances will occur and does nothing to prevent them.

Discussion
Question 15

Normal loss which has a scrap value in a process should be valued at:

Options:

A.

A full share of the process costs on the same basis as good production

B.

Scrap value only

C.

Nil value

D.

A full share of the process cost minus the scrap value of the normal loss

Discussion
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