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BA2 Exam Dumps : Fundamentals of management accounting

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Fundamentals of management accounting Questions and Answers

Question 1

Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?

Options:

A.

Information

B.

Communication

C.

Trust

D.

Impact

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Question 2

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

Question 3

Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?

Options:

A.

The management accountant is more likely to be focused on the objectives of the organisation as a whole

B.

Communications are improved between the managers and the management accountant

C.

Costs are reduced

D.

Management accounting practices are more likely to be consistent throughout the organisation