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Prepare for the CIMA BA2 - Fundamentals of Management Accounting exam with our extensive collection of questions and answers. These practice Q&A are updated according to the latest syllabus, providing you with the tools needed to review and test your knowledge.
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The questions for CIMAPRA17-BA2-1 were last updated on Mar 30, 2025.
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Refer to the exhibit.
Each unit of product 'Yell' uses 3 kgs of material 'X'.
The budgeted details for July are as follows:
It is anticipated that sales of product 'Yell' in July will be 5,000 units.
The amount of material 'X' that needs to be purchased in July is:
Which THREE of the following statements could explain why a favourable sales volume contribution variance has arisen?
If the fixed costs are increased, the point at which the line plotted on a profit/volume (PV) graph cuts the horizontal axis will:
Refer to the exhibit.
An extract from the budget for GS is given below:
The net profit is after charging depreciation for the year of $26,000.
Receivables are expected to rise by $4,000 in the year.
Payables and inventories are both expected to fall by $5,000 in the year.
What is the company's budgeted cash holding at the end of the year?
Refer to the exhibit.
A company requires 2,000 units each of components X, Y and Z during the next period. All three components are made on the same machine which has a capacity of 26,000 hours for next period. No inventories are held.
Data for the three components are as follows:
In order to minimize cost, how many units of component X should be purchased from the external supplier?
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