Online Access Free CIMA.BA2.v2022-02-08.q159 Practice Test (Page 12)

BA2 Exam Question 51

Which of the following is NOT a valid purpose of budgeting?

A.To communicate targets to managers.

B.To comply with financial reporting requirements.

C.To coordinate the different activities of an organisation.

D.To authorise managers to incur expenditure.

BA2 Exam Question 52

The records of a manufacturing company show the following relationship between total cost and output

The budgeted output for Period 3 is 27.000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3? Give your answer to the nearest whole number.

BA2 Exam Question 53

A project is about to be launched. Two of the three possible outcomes and their associated probabilities are as follows:

The remaining possible outcome is a $70,000 gain.
What is the correct calculation of the expected value of the project?

A.($30,000 + $70,000 - $25,000) / 3

B.($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)

C.($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)

D.($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)

BA2 Exam Question 54

Which of the following is NOT a characteristic of useful operational level information?

A.Governed by financial reporting standards.

B.Focused on the decision to be made

C.Available immediately.

D.Sufficiently accurate

BA2 Exam Question 55

The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

A.A favourable sales volume contribution variance.

B.A favourable labour rate variance.

C.An adverse sales price variance.

D.An adverse labour efficiency variance.

E.An adverse material price variance.

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BA2 Exam Question 51

BA2 Exam Question 52

BA2 Exam Question 53

BA2 Exam Question 54

BA2 Exam Question 55

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