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Moving on with the CIMA Advanced Diploma In Management Accounting Exam is the most recognized skill to pursue in the IT industry. Nonetheless, pursuing it only will also cost you a lot of difficulties as well as expenses. Furthermore, if you donu2019t have a proper guide, then you might also get lost with the vast amount of confusion that comes from CIMA. Well, if looking for a stable solution, you can simply go with BA2 Online Test Engine Realexamdumps.com to have an effective way to prepare for the exams.
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CIMA BA2 EXAM Fundamentals of Management Accounting https://www.realexamdumps.com/cima/ba2-practice-test.html
Exam Overview This subject deals with the fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organizations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.
Exam Summary Each subject is divided into a number of broad syllabus topics. A percentage weighting is shown against each syllabus topic and is intended as a guide to the proportion of study time each topic requires. It is essential that all topics in the syllabus are studied, as all topics will be examined. Weight Syllabus topic 10% A. The Context of Management Accounting 25% B. Costing 30% C. Planning and Control 35% D. Decision Making
Assessments • Format: computer based • Availability: on demand at any of the 5,500 Pearson VUE centers around the world • Length: 2 hours • Questions: BA1, BA2 and BA3 each contain 60 objective test questions, while BA4 contains 85 objective test questions. • Marking: computer marked • Results: provisional result available immediately followed by confirmation no more than 48 hours later
Sample Questions Question No1: Fixed costs can best be described as: A. Costs which are difficult to budget accurately B. Costs which remain constant, within a relevant range, when activity levels change C. Costs which never change D. Costs which are uncontrollable ANSWER : B
Question No.2: Within the relevant range, a variable cost is a cost which: A. cannot be forecast with any degree of accuracy because of its variability. B. varies in total in proportion to the level of activity. C. varies per unit in proportion to the level of activity. D. varies in total in proportion to the level of inflation. ANSWER : B
Question No.3: 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. Double B. Move to the lef C. Stay the same D. Move to the right ANSWER : D
Question No.4: In order to provide information that is suitable for control purposes, the budget must be: A. Computer generated B. Fixed C. Flexed D. Ideal ANSWER : C
Question N0.5: Which of the following cannot be used to split costs into fixed and variable elements? A. Absorption costing B. High-low method C. Scattergraph D. Line of best fit ANSWER : A
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