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CIMAPRA17-BA2-1 Exam

Certification Provider: CIMA
Exam Name: BA2 - Fundamentals of Management Accounting
Number of questions in our database: 382
Exam Version: Apr. 09, 2024
CIMAPRA17-BA2-1 Exam Official Topics:
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Free CIMA CIMAPRA17-BA2-1 Exam Actual Questions

The questions for CIMAPRA17-BA2-1 were last updated On Apr. 09, 2024

Question #1

Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

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Question #2

A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.

M = 4,700 + 0.1S

S = 5,800 + 0.2M

Where M = total Maintenance overhead after reapportionment from Stores

S = total Stores overhead after reapportionment from Maintenance

60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.

The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

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Correct Answer: C

Question #3

Which THREE of the following are parts of the master budget? (Choose three.)

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Question #4

A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.

M = 4,700 + 0.1S

S = 5,800 + 0.2M

Where M = total Maintenance overhead after reapportionment from Stores

S = total Stores overhead after reapportionment from Maintenance

60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.

The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

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Correct Answer: C

Question #5

A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.

The production budget for product Q for month 1 is:

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Correct Answer: B


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