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CIMA BA2 Exam With Confidence Using Practice Dumps

Exam Code:
BA2
Exam Name:
Fundamentals of Management Accounting
Certification:
Vendor:
Questions:
382
Last Updated:
Apr 3, 2025
Exam Status:
Stable
CIMA BA2

BA2: CIMA Certificate Exam 2025 Study Guide Pdf and Test Engine

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Fundamentals of Management Accounting Questions and Answers

Question 1

Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?

Options:

A.

Information

B.

Communication

C.

Trust

D.

Impact

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Question 2

Which of the following is the LEAST appropriate basis on which to apportion the insurance costs of plant and machinery:

Options:

A.

Machine hours

B.

Net book value

C.

Original cost

D.

Replacement cost

Question 3

In a company's sales ledger department, one additional invoice clerk is needed for every eighty customers added to the customer database. The total salary cost of invoice clerks is best described as:

Options:

A.

a variable cost

B.

a semi-variable cost

C.

a fixed cost

D.

a step cost