CIMA BA2 dumps

CIMA BA2 Exam Dumps

Fundamentals of management accounting
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Exam Code BA2
Exam Name Fundamentals of management accounting
Questions 392 Questions Answers With Explanation
Update Date April 22,2024
Price Was : $81 Today : $45 Was : $99 Today : $55 Was : $117 Today : $65

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CIMA BA2 Sample Questions

Question # 1

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



Question # 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.



Question # 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



Question # 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



Question # 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



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