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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 26, 2025
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

A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.

The variable cost per unit is:

Give your answer to 2 decimal places.

Options:

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Question 2

Refer to the exhibit.

PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:

  • Scrapped units have no value.
  • There was no opening or closing work in progress for August.

What was full cost of output to finished goods in August?

Options:

A.

$52,687

B.

$51,764

C.

$53,580

D.

$55,460

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