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BA2 Exam Dumps : Fundamentals of Management Accounting

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Fundamentals of Management Accounting Questions and Answers

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Question 1

Which of the following categories of costs is the most relevant for decision making?

Options:

A.

Current costs

B.

Notional costs

C.

Estimated future costs

D.

Costs already incurred which are known with certainty

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Question 2

Which TWO of the following are characteristics of Management Accounts? (Choose two.)

Options:

A.

Governed by rules and regulations

B.

Provide information to managers

C.

Provide information needed by shareholders

D.

Internally focused

E.

Statutory requirement

Question 3

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

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