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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:
Apr 15, 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

Which of the following statements regarding variances is valid?

Options:

A.

Using higher quality material than standard could explain an adverse labour efficiency variance.

B.

Improved maintenance of production machinery could explain an adverse material usage variance.

C.

An adverse labour rate variance could explain a favourable labour efficiency variance.

D.

Poor supervision could explain a favourable labour rate variance.

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Question 2

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:

A.

Anyone with an interest in an organisation can be considered to be one of its stakeholders.

B.

Stakeholders must be external to the organisation.

C.

Only an organisation’s shareholders and employees can be considered to be its stakeholders.

D.

Only an organisation’s shareholders can be considered to be its stakeholders.

Question 3

In a company's sales ledger department, one additional invoice clerk is needed for every eighty customers added to the customer database. The total salary cost of invoice clerks is best described as:

Options:

A.

a variable cost

B.

a semi-variable cost

C.

a fixed cost

D.

a step cost