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CIMA BA2 Exam With Confidence Using Practice Dumps

Exam Code:
BA2
Exam Name:
Fundamentals of management accounting
Certification:
Vendor:
Questions:
392
Last Updated:
Aug 7, 2026
Exam Status:
Stable
CIMA BA2

BA2: CIMA Certificate Exam 2025 Study Guide Pdf and Test Engine

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Fundamentals of management accounting Questions and Answers

Question 1

Refer to the exhibit.

A company is considering purchasing a machine that will have a useful life of three years after which time it will be sold. Relevant cash flows relating to the purchase and operation of the machine are as follows.

The annual cost of capital is 14%.

The net present value of the investment in the machine is, to the nearest whole $:

Options:

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Question 2

Which of the following would have an impact on the cash budget?

(a) Change in payables terms

(b) Change in the rate of depreciation

(c) Change in the percentage discount allowed

(d) Change of inventory holding policy

Options:

A.

None of the above

B.

(a), (b) and (c)

C.

(a), (c) and (d)

D.

All of the above

Question 3

Refer to the exhibit.

Which is the correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system?

The correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system is:

Options:

A.

A

B.

B

C.

C

D.

D