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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:
Jan 16, 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

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Question 1

A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:

how many customers made their purchase online using the internet and how many purchased by telephone.

how many were new customers and how many were placing repeat orders.

The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

Options:

A.

0.11

B.

0.40

C.

0.16

D.

0.35

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Question 2

Xter Ltd produces product 'PZ'. The forecast sales for the forthcoming year are 50,000 units.

It is anticipated that there will be 10,000 units of opening inventory at the beginning of the year. However, management wishes to reduce this inventory by 30% by the end of next year.

The production budget for the forthcoming year will be

Options:

Question 3

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 sales volume contribution variance for the period was:

Options:

A.

$6,220 adverse.

B.

$9,267 adverse.

C.

$16,000 adverse.

D.

$5,666 adverse.

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