Online Access Free BA2 Exam Questions
| Exam Code: | BA2 |
| Exam Name: | Fundamentals of management accounting |
| Certification Provider: | CIMA |
| Free Question Number: | 392 |
| Posted: | Jun 17, 2026 |
A company has produced its cash budget for the year and is concerned at the level of the cash deficit being shown. Which THREE of the following would enable the company to reduce its cash deficit in the short term?
Refer to the exhibit.
The following conventional breakeven chart has been drawn for a product. Forecast sales volume for next period is V units.
Which ONE of the following distances on the graph indicates the forecast profit for next period?
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:
Refer to the exhibit.
PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
* Scrapped units have no value.
* There was no opening or closing work in progress for August.
What was full cost of output to finished goods in August?
