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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 1, 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 of the following statements is correct?

(i) Public sector bodies use annual budgets and thus have no need for longer term strategic planning information

(ii) Public sector budgets are fixed budgets therefore the use of flexible budgets for cost control purposes is not appropriate

(iii) Public sector performance indicators include both financial and non-financial information

Options:

A.

(i) and (ii)

B.

(ii) and (iii)

C.

(ii) only

D.

(iii) only

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Question 2

Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.

Which FOUR combinations could possibly have resulted in this situation?

Options:

A.

Combination A

B.

Combination B

C.

Combination C

D.

Combination D

E.

Combination E

F.

Combination F

G.

Combination G

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.