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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:
Dec 17, 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

Which THREE of the following are parts of the master budget? (Choose three.)

Options:

A.

Finished goods inventory budget.

B.

Budgeted statement of profit or loss.

C.

Cash flow budget.

D.

Sales budget.

E.

Administration overhead budget.

F.

Budgeted statement of financial position.

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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

Over absorption of overhead will always arise when:

Options:

A.

actual overhead incurred is lower than budgeted overhead

B.

actual overhead incurred is lower than absorbed overhead

C.

absorbed overhead is lower than actual overhead incurred

D.

absorbed overhead is higher than budgeted overhead