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BA2 dumps questions answers

CIMA BA2 Dumps

Exam Code:
BA2
Exam Name:
Fundamentals of management accounting
Last Update: Nov 30, 2025
392 Questions with Explanation
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Questions came word by
word from this dump

Fundamentals of management accounting Questions and Answers

Questions 1

Overhead apportionment is best described as:

Options:

A.

The identification of costs specifically attributable to a particular cost centre

B.

The process of sharing costs amongst two or more cost centers

C.

The charging of overheads to cost units produced

D.

The identification of overhead cost variances

Questions 2

Refer to the exhibit.

Which is the correct journal entry required to record a favourable material usage variance in an integrated accounting system?

The correct journal entry required to record a favourable material usage variance in an integrated accounting system is:

Options:

A.

A

B.

B

C.

C

D.

D

Questions 3

Which THREE of the following costs would normally be classified as semi-variable?

Options:

A.

Wages of a waitress paid a fixed rate per hour

B.

Salary of a sales executive paid a basic salary and a bonus based on sales level

C.

Advertising costs

D.

Cost of renting a photocopier which is a fixed rental fee plus a charge per copy made

E.

Telephone costs

F.

Royalties paid per unit produced