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Immediately downloading our test bank after pay

After the client pay successfully they could receive the mails about BA2 guide questions our system sends by which you can download our test bank and use our study materials in 5-10 minutes. The mail provides the links and after the client click on them the client can log in and gain the BA2 study materials to learn. The procedures are simple and save clients' time. For the client the time is limited and very important and our product satisfies the client's needs to download and use our BA2 practice engine immediately.

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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A machine costing $47,000 will generate the following accounting profits:
The annual charge for depreciation is $9,000.
The payback period for the investment in the machine is closest to:

A) 2 years 5 months
B) 1 year 8 months
C) 1 year 10 months
D) 3 years 3 months

2. Refer to the exhibit.

A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Materials:

3. Overhead apportionment is best described as:

A) The identification of costs specifically attributable to a particular cost centre
B) The identification of overhead cost variances
C) The process of sharing costs amongst two or more cost centers
D) The charging of overheads to cost units produced

4. If the fixed costs are increased, the point at which the line plotted on a profit/volume (PV) graph cuts the horizontal axis will:

A) Stay the same
B) Move to the right
C) Double
D) Move to the left

5. A company uses an integrated accounting system.
The accounting entries for the issue of direct materials to production would be:

A) Debit: cost of sales control account
Credit: raw material control account
B) Debit: raw material control account
Credit: production overhead control account
C) Debit: raw material control account
Credit: work in progress control account
D) Debit: work in progress control account
Credit: raw material control account

Solutions: