As one candidate who is planning for CIMAPRO17-BA2-X1-ENG BA2 – Fundamentals of Management Accounting Question Tutorial certification, you should come to Killtest to get the real CIMAPRO17-BA2-X1-ENG practice exam for your CIMA Certificate in Business Accounting(Cert BA) certification in 2020. Real CIMAPRO17-BA2-X1-ENG Practice Exam was newly released on March 3rd, 2020, which is the latest study materials for BA2 – Fundamentals of Management Accounting Question Tutorial online. The most important is, all the exam questions and answers in CIMAPRO17-BA2-X1-ENG practice exam have been proven and verified by the team. It must be clear that you can pass CIMAPRO17-BA2-X1-ENG BA2 – Fundamentals of Management Accounting Question Tutorial exam successfully with Killtest Real CIMAPRO17-BA2-X1-ENG Practice Exam. Not only provides Real CIMAPRO17-BA2-X1-ENG Practice Exam, Killtest also has collected the details of CIMA Certifications.

CIMA Certificate in Business Accounting(Cert BA) Is One OF The Two Hot CIMA Certifications

CIMA is the world’s leading, and largest, professional body of management accountants. Anyone can study the CIMA qualification, whether they’re new to finance and business or an experienced professional. Currently, you can find two categories in CIMA certifications, CIMA Certificate in Business Accounting(Cert BA) and Professional Qualification.

Professional Qualification

CIMA Professional Qualification is recognised worldwide as the most relevant global finance qualification for a career in business. One who has relevant education such as a university degree from an CIMA-accredited university, you could start your CIMA Professional Qualification now. Currently, there are three levels in CIMA Professional Qualification, including Operational level, Management level and Strategic level as the following picture shown:

Additionally, there are two types of computer-based exams in the Professional Qualification:

● 90 minute Objective Tests for each of the three subjects within each level, available on-demand. 

● hour Case Study exams at each level after you have passed all three Objective Tests.  

On 3/3/2020, Killtest not only newly released Real CIMAPRO17-BA2-X1-ENG Practice Exam for your CIMA certification, but also released CIMAPRO15-E03-X1-ENG exam questions, which is for your E3 - Strategic Management Question Tutorial. 

CIMA Certificate in Business Accounting(Cert BA)

Obviously, CIMAPRO17-BA2-X1-ENG BA2 – Fundamentals of Management Accounting Question Tutorial is related to CIMA Certificate in Business Accounting(Cert BA) certification. We know the Cert BA and Professional qualifications together form the CIMA qualification. One who doesn’t have a relevant qualification to start at the Professional level then you can start with CIMA Certificate in Business Accounting(Cert BA).

There are four exams are available for CIMA Certificate in Business Accounting(Cert BA) certification:

All the CIMA Certificate in Business Accounting(Cert BA) exams are 120 minutes long. BA1, BA2 and BA3 will each contain 60 questions, while BA4 will contain 85 questions. CIMAPRO17-BA2-X1-ENG is BA2 exam, it requires candidates to answer 60 questions in 120 minutes. Real CIMAPRO17-BA2-X1-ENG Practice Exam comes with 60 practice exam questions and answers, which will be your good preparation materials for BA2 – Fundamentals of Management Accounting Question Tutorial certification exam.

Checking Free Demo OF Killtest Real CIMAPRO17-BA2-X1-ENG Practice Exam IS Needed

It is great to recommend Killtest Real CIMAPRO17-BA2-X1-ENG Practice Exam for your BA2 – Fundamentals of Management Accounting Question Tutorial certification exam, so checking free demo of Killtest Real CIMAPRO17-BA2-X1-ENG Practice Exam is needed:

Which of the following is a relevant cost?

A. A sunk cost

B. A committed cost

C. An incremental cost

D. A historical cost

Answer: C

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

A. Return on capital employed

B. Contribution per unit

C. Sales price variance

D. Gross margin

Answer: B

The following data are available for a company that produces and sells a single product.

- The company’s opening finished goods inventory was 2,500 units.

- The fixed overhead absorption rate is $8.00 per unit.

- The profit calculated using marginal costing is $16,000.

- The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.

The company’s closing finished goods inventory is:

A. 3,300 units

B. 1,700 units

C. 3,900 units

D. 8,900 units

Answer: A

Which of the following would NOT require taking into account the time value of money?

A. Deciding to make a long-term investment in a project on the basis of its payback period.

B. Selecting an investment project on the basis that it has a positive net present value (NPV).

C. Calculating the present value of a five-year annuity.

D. Taking a long-term investment decision on the basis of the project’s internal rate of return (IRR).

Answer: C

The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.

The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

A. Stepped fixed cost

B. Variable cost

C. Semi-variable cost

D. Fixed cost

Answer: C

The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of $2,100,000. During month 10, sales revenue was $450,000 and variable costs were $270,000.

What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

A. 58,5%

B. 70,9%

C. 41,5%

D. 40,0%

Answer: A

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

A. Governed by rules and regulations

B. Provide information to managers

C. Provide information needed by shareholders

D. Internally focused

E. Statutory requirement

Answer: BE

In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A. Salary paid to the factory manager.

B. Factory rent.

C. Maintenance costs for the company’s only production line.

D. Commissions paid to the sales team.

E. Royalties paid to the designers of the products.

Answer: AB

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. 2 years 8 months

B. 1 year 9 months

C. 1 year 7 months

D. 2 years 6 months

Answer: C

Which of the following statements about batch costing is true?

A. Batch costing must use absorption costing.

B. The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

C. Batch costing must use marginal costing.

D. The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

Answer: D