Practice Exam Mode to Build Up Your Confidence

Thanks to modern technology, learning online gives people access to a wider range of knowledge, and people have got used to convenience of electronic equipment. As you can see, we are selling our BA2 learning guide in the international market, thus there are three different versions of our BA2 exam materials which are prepared to cater the different demands of various people. It is worth mentioning that, the simulation test is available in our software version. With the simulation test, all of our customers will get accustomed to the BA2 exam easily, and get rid of bad habits, which may influence your performance in the real BA2 exam. In addition, the mode of BA2 learning guide questions and answers is the most effective for you to remember the key points. During your practice process, the BA2 test questions would be absorbed, which is time-saving and high-efficient.

As we all know, HR form many companies hold the view that candidates who own a BA2 professional certification are preferred, because they are more likely to solve potential problems during work. And the BA2 certification vividly demonstrates the fact that they are better learners. As for candidates who possessed with a BA2 professional certification are more competitive. The current word is a stage of science and technology, social media and social networking has already become a popular means of BA2 exam materials. As a result, more and more people study or prepare for exam through social networking. By this way, our BA2 learning guide can be your best learn partner.

High level of Service

Learning with our BA2 learning guide is quiet a simple thing, but some problems might emerge during your process of BA2 exam materials or buying. Considering that our customers are from different countries, there is a time difference between us, but we still provide the most thoughtful online after-sale service twenty four hours a day, seven days a week, so just feel free to contact with us through email anywhere at any time. Our commitment of helping you to pass BA2 exam will never change. Considerate 24/7 service shows our attitudes, we always consider our candidates' benefits and we guarantee that our BA2 test questions are the most excellent path for you to pass the exam.

Experienced Experts to Develop BA2 Study Materials

With all this reputation, our company still take customers first, the reason we become successful lies on the professional expert team we possess, who engage themselves in the research and development of our BA2 learning guide for many years. So we can guarantee that our BA2 exam materials are the best reviewing material. Concentrated all our energies on the study BA2 learning guide we never change the goal of helping candidates pass the exam. Our BA2 test questions' quality is guaranteed by our experts' hard work. So what are you waiting for? Just choose our BA2 exam materials, and you won't be regret.

CIMA BA2 Exam Syllabus Topics:

CIMA Fundamentals of management accounting Sample Questions:

1. The standard variable cost of product A is $4 per unit and the standard selling price is $6.80 per unit.
During the latest period 1,200 units of product A were produced and sold, compared with a budget of 1,300 units.
The actual variable cost incurred was $4.90 per unit and the actual selling price was $6.50 per unit.
The sales volume contribution variance for the period was

A) $680 adverse
B) $390 adverse
C) $160 adverse
D) $280 adverse

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

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:

A) $70,720
B) $71,672
C) $71,821
D) $75,500

3. Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

A) B
B) A
C) C
D) D

4. Refer to the exhibit.

RD operates as shopfitters in the retail industry. Job 265 involves the refit of a major city toy store. The following information is available for the job:
What is the selling price for Job 265?

A) $182,827
B) $191,400
C) $171,400
D) $204,160

5. Refer to the exhibit.

The Solo Company makes only one type of product. The budgeted profit statement for the next year, when output is budgeted to be 50,000 units is:
The margin of safety is:

Solutions: