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Schedule your time wisely to provide yourself sufficient time each day to prepare for the CIMAPRA17-BA2-1 exam. Make time each day to study in a quiet place, as you'll need to thoroughly cover the material for the BA2 - Fundamentals of Management Accounting exam. Our actual CIMA Certificate in Business Accounting exam dumps help you in your preparation. Prepare for the CIMAPRA17-BA2-1 exam with our CIMAPRA17-BA2-1 dumps every day if you want to succeed on your first try.

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Q1.

In order for the information in a management accounting report to be authoritative its contents must be:

Answer: C
Q2.

A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.

The production budget for product Q for month 1 is:

Answer: B
Q3.

A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:

A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written-down value of $10,000 but would be resold for $12,000.

A machine operator would be made redundant and would receive a redundancy payment of $40,000.

The administration of the subcontractor arrangement would cost the company $25,000 each year.

Which THREE of the following are relevant for the decision? (Choose three.)

Answer: A, D, E
Q4.

Which THREE of the following are parts of the master budget? (Choose three.)

Q5.

A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

q5_CIMAPRA17-BA2-1

The following equations represent the reapportionment of each of the service department overheads to the other.

M = 4,700 + 0.1S

S = 5,800 + 0.2M

Where M = total Maintenance overhead after reapportionment from Stores

S = total Stores overhead after reapportionment from Maintenance

60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.

The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

Answer: C

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