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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:
Jan 30, 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

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

Options:

A.

Return on capital employed

B.

Contribution per unit

C.

Sales price variance

D.

Gross margin

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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

The materials price variance will be adverse when:

Options:

A.

The actual cost of the materials is more than the standard material cost for the output produced

B.

The actual cost of the materials purchased is more than the standard cost of the materials purchased

C.

The materials usage variance is favourable

D.

The price of materials has fallen