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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:
Feb 2, 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

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.

The variable overhead expenditure variance for the period was:

Options:

A.

$462 favourable.

B.

$462 adverse.

C.

$2,202 favourable.

D.

$2,202 adverse.

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Question 2

In process costing, the term equivalent units refers to :

Options:

A.

Units of the same size and weight

B.

The conversion of partly completed units into an equivalent number of completed units

C.

The number of units produced in an equivalent time period of the previous month

D.

The valuation of products on a weight or volume of output basis

Question 3

In investment appraisal, the calculation of the payback period

Options:

A.

places the same value on all cash flows received over the whole life of a project.

B.

places the same value on all cash flows received during the payback period.

C.

places greater value on cash flows received in earlier years during the payback period.

D.

places greater value on cash flows received in later years during the payback period.