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BA2 Exam Dumps : Fundamentals of Management Accounting

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Fundamentals of Management Accounting Questions and Answers

Question 1

Which of the following would have an impact on the cash budget?

(a) Change in payables terms

(b) Change in the rate of depreciation

(c) Change in the percentage discount allowed

(d) Change of inventory holding policy

Options:

A.

None of the above

B.

(a), (b) and (c)

C.

(a), (c) and (d)

D.

All of the above

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Question 2

Refer to the exhibit.

Which is the correct journal entry required to record an adverse labour rate variance in an integrated accounting system?

The correct journal entry required to record an adverse labour rate variance in an integrated accounting system is:

Options:

A.

A

B.

B

C.

C

D.

D

Question 3

Refer to the exhibit.

Which is the correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system?

The correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system is:

Options:

A.

A

B.

B

C.

C

D.

D