Free Preparation Discussions
MENU
Free CIMAPRA17-BA2-1 Exam Dumps July 2026
Here you can find all the free questions related with CIMA BA2 - Fundamentals of Management Accounting (CIMAPRA17-BA2-1) exam. You can also find on this page links to recently updated premium files with which you can practice for actual CIMA BA2 - Fundamentals of Management Accounting Exam. These premium versions are provided as CIMAPRA17-BA2-1 exam practice tests, both as desktop software and browser based application, you can use whatever suits your style. Feel free to try the BA2 - Fundamentals of Management Accounting Exam premium files for free, Good luck with your CIMA BA2 - Fundamentals of Management Accounting Exam.MultipleChoice
Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?
OptionsCorrectText
The selling price of product 'P' is 20 per unit. Variable costs are 6 per unit and total fixed costs are 140,000 each year.
To earn a profit of 70,000 each year, the annual sales will need to be, to the nearest 1,000 units,
CorrectText
Refer to the exhibit.
The management accountant has completed the initial allocation and apportionment of overheads as follows.
The service department costs are now to be reapportioned to the other departments as follows, taking account of reciprocal servicing.
After the service department costs have been reapportioned, the total overhead cost of Department A, to the nearest $, will be:
MultipleChoice
Refer to the exhibit.
X Enterprises runs a private nursing home for the elderly. The company are concerned that bed occupancy rates have been falling over the past 2 years with a consequential effect on profit. They have drawn up a budget for next year as follows:
The nursing home currently charges $90 per patient day.
The nursing home operates at 7,500 patient days per year. In an effort to increase occupancy rates the company are proposing to reduce the current price by 10% and increase spending on advertising by $10,000 each year. What effect will this have on the margin of safety?
OptionsMultipleChoice
A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.
What was the production overhead absorption rate per unit?
OptionsCorrectText
Refer to the exhibit.
The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.
MultipleChoice
Refer to the exhibit.
Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was 2 per kg more than the standard price.
The following information for material 'Z' relates to period 7:
What was the material price variance for 'Z' in period 7?
OptionsMultipleChoice
The International Federation of Accountants (IFAC) stated that it was important that ''accountants in business'' should understand what the drivers of stakeholder value are. Which of the following statements is valid?
Options
