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BA2 Exam Dumps : Fundamentals of management accounting

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Fundamentals of management accounting Questions and Answers

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Question 1

In process costing, the term equivalent units refers to :

Options:

A.

Units of the same size and weight

B.

The conversion of partly completed units into an equivalent number of completed units

C.

The number of units produced in an equivalent time period of the previous month

D.

The valuation of products on a weight or volume of output basis

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Question 2

A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

Options:

A.

$21

B.

$27

C.

$35

D.

$29

Question 3

Which one of the following is a characteristic of strategic financial information?

Options:

A.

Detailed and accurate

B.

Provided mainly to junior managers

C.

Provided daily to keep managers informed

D.

Provides information for long term decision making

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