Those who are ambitious to obtain CIMAPRO17-BA2-X1-ENG certification mainly include office workers; they expect to reach a higher position and get handsome salary, moreover, a prosperous future. All of these requirements our CIMAPRO17-BA2-X1-ENG exam materials can meet. Our study materials can help you pass the exam successful. Before you decide to buy our CIMAPRO17-BA2-X1-ENG exam torrent, please firstly look at the introduction of the features and functions of our product as follow.

DOWNLOAD DEMO

You need little time and energy to learn and prepare

Only 20-30 hours are needed for you to learn and prepare our CIMAPRO17-BA2-X1-ENG test questions for the exam and you will save your time and energy. No matter you are the students or the in-service staff you are busy in your school learning, your jobs or other important things and can't spare much time to learn. But you buy our CIMAPRO17-BA2-X1-ENG exam materials you will save your time and energy and focus your attention mainly on your most important thing. You only need several hours to learn and prepare for the exam every day. We choose the most typical questions and answers which seize the focus and important information and the questions and answers are based on the real exam. So you can master the most important CIMAPRO17-BA2-X1-ENG exam torrent in the shortest time and finally pass the exam successfully.

High quality and varied functions

Our CIMAPRO17-BA2-X1-ENG exam materials are compiled by experts and approved by the professionals who are experienced. They are revised and updated according to the pass exam papers and the popular trend in the industry. The language of our CIMAPRO17-BA2-X1-ENG exam torrent is simple to be understood and our CIMAPRO17-BA2-X1-ENG test questions are suitable for any learners. The content of our study materials is easy to be mastered and has simplified the important information. Our CIMAPRO17-BA2-X1-ENG test questions convey more important information with less questions and answers and thus make the learning relaxing and efficient. The software boosts self-learning and self-assessment functions to check the results of the learning. The software can help the learners find the weak links and deal with them. Our CIMAPRO17-BA2-X1-ENG test questions boost timing function and the function to stimulate the exam. Our CIMAPRO17-BA2-X1-ENG exam materials have simplified the complicated notions and add the instances, the stimulation and the diagrams to explain any contents which are hard to explain. So you can enjoy the service of high quality and pass the exam successfully.

Free update and the discounts to the old client

We provide free update to the client and the discounts to the old client. We provide free update of our CIMAPRO17-BA2-X1-ENG exam materials within one year and after one year the client can enjoy the 50% discounts. The old clients enjoy some certain discounts when they buy our CIMAPRO17-BA2-X1-ENG exam torrent. Our experts check whether there is the update of the test bank every day and if there is the system will send to the client automatically.

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

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

A) Provide information needed by shareholders
B) Internally focused
C) Statutory requirement
D) Governed by rules and regulations
E) Provide information to managers

2. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A) The basic pay hours should not be flexed; they should remain at 1,000 hours.
B) The fixed costs should be flexed to $40,000 + 10% = $44,000.
C) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
E) The material price should be flexed to the actual figure of $3.10 per kg.

3. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $37.80
B) $45.00
C) $55.00
D) $46.20

4. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the sales volume changed to 220,000 units, the breakeven point would not change.
B) If the fixed cost changed to $445,000, the breakeven point would not change.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the selling price changed to $22 per unit, the breakeven point would become lower.
E) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

5. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 1 year 9 months
B) 2 years 8 months
C) 1 year 7 months
D) 2 years 6 months

Solutions: