CIMA BA2 Exam Dumps

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Related Exams

Question # 1

Which of the following is a valid definition of a cash budget?

A. A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items. 
B. A detailed budget of estimated cash inflows only, incorporating receipts from cash salesas well as from credit customers. 
C. A detailed budget of estimated cash inflows and outflows incorporating revenue itemsonly. 
D. A detailed budget of estimated cash outflows only, incorporating both depreciation andcapital expenditure. 

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Question # 2

Which of the following would NOT be an appropriate performance measure for a profitcentre manager?

A. Return on capital employed 
B. Contribution per unit 
C. Sales price variance 
D. Gross margin 

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Question # 3

According to CIMA’s Code of Ethics, CIMA members should not allow bias, conflict ofinterest of the influence of other people to override their professional judgement.This is an example of:

A. objectivity. 
B. professional behaviour. 
C. integrity. 
D. professional competence and due care. 

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Question # 4

In order for the information in a management accounting report to be authoritative itscontents must be:

A. trusted and from reliable sources. 
B. complete and reported in a timely manner. 
C. complete and relevant. 
D. both financial and non-financial. 

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Question # 5

Based upon extensive historical evidence, a company’s daily sales volume is known to benormally distributed with a mean of 1,728 units and a standard deviation of 273 units.What is the probability that, on any one day, the sales volume will be at least 1,300 units?

A. 5.82% 
B. 73.89% 
C. 44.18% 
D. 94.18% 

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