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Sharpen Your Knowledge with CIMA (CIMAPRA17-BA2-1) Certification Sample Questions
CertsTime has provided you with a sample question set to elevate your knowledge about the CIMA BA2 - Fundamentals of Management Accounting exam. With these updated sample questions, you can become quite familiar with the difficulty level and format of the real CIMAPRA17-BA2-1 certification test. Try our sample CIMA BA2 - Fundamentals of Management Accounting certification practice exam to get a feel for the real exam environment. Our sample practice exam gives you a sense of reality and an idea of the questions on the actual CIMA Certificate in Business Accounting certification exam.
Our sample questions are similar to the Real CIMAPRA17-BA2-1 exam questions. The premium CIMA BA2 - Fundamentals of Management Accounting certification practice exam gives you a golden opportunity to evaluate and strengthen your preparation with real-time scenario-based questions. Plus, by practicing real-time scenario-based questions, you will run into a variety of challenges that will push you to enhance your knowledge and skills.
CIMAPRA17-BA2-1 Sample Questions:
Assume that a unit of output is the cost object. Which of the following statements is valid?
The following data relate to the latest period.
A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)
A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.
To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?
A management accountant has forecast the following cash inflows from four potential projects.
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)
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