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CIMA BA2 Exam With Confidence Using Practice Dumps

Exam Code:
BA2
Exam Name:
Fundamentals of management accounting
Certification:
CIMA Certificate
Vendor:
CIMA
Questions:
392
Last Updated:
Dec 7, 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

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Question 1

A company operates an integrated standard cost accounting system. The standard price of raw material A is $20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre. During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2, 550 litres of raw material A were issued to Job 789.

In respect of the above events, which TWO of the following statements are correct? (Choose two.)

Options:

A.

The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

B.

An adverse material price variance should be recorded in the statement of profit or loss for period 1.

C.

The raw material inventory at the end of period 2 should be valued at $20 per litre.

D.

An adverse material price variance should be recorded in the statement of profit or loss for period 2.

E.

The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.

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Question 2

Which of the following is a relevant cost?

Options:

A.

A sunk cost

B.

A committed cost

C.

An incremental cost

D.

A historical cost

Question 3

A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

Options:

A.

a fixed cost

B.

a variable cost

C.

a step cost

D.

a semi-variable cost

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