Actual questions ensure 100% passing

Before purchase our CIMA Certification CIMAPRO17-BA2-X1-ENG exam dumps, many customers often consult us through the online chat, then we usually hear that they complain the dumps bought from other vendors about invalid exam questions and even wrong answers. We feel sympathy for that. Actually, the validity and reliability are very important for the exam dumps. After all, the examination fees are very expensive, and all the IT candidates want to pass the exam at the fist attempt. So, whether the questions is valid or not becomes the main factor for IT candidates to choose the exam dumps. CIMA CIMAPRO17-BA2-X1-ENG practice exam torrent is the most useful study material for your preparation. The validity and reliability are without any doubt. Each questions & answers of CIMAPRO17-BA2-X1-ENG BA2 – Fundamentals of Management Accounting Question Tutorial latest exam dumps are compiled with strict standards. Besides, the answers are made and edited by several data analysis & checking, which can ensure the accuracy. Some questions are selected from the previous actual test, and some are compiled according to the latest IT technology, which is authoritative for the real exam test. What's more, we check the update every day to keep the dumps shown front of you the latest and newest.

I want to say that the CIMAPRO17-BA2-X1-ENG actual questions & answers can ensure you 100% pass.

As a layman, people just envy and adore the high salary and profitable return of the IT practitioner, but do not see the endeavor and suffering. But as the IT candidates, when talking about the CIMAPRO17-BA2-X1-ENG certification, you may feel anxiety and nervous. You may be working hard day and night because the test is so near and you want to get a good result. Someone maybe feel sad and depressed for the twice failure. Not getting passed maybe the worst nightmare for all the IT candidates. Now, I think it is time to drag you out of the confusion and misery. Here, I will recommend the CIMA Certification CIMAPRO17-BA2-X1-ENG actual exam dumps for every IT candidates. With the help of the CIMAPRO17-BA2-X1-ENG exam study guide, you may clear about the knowledge and get succeeded in the finally exam test.

CIMAPRO17-BA2-X1-ENG exam free demo is available for every one

Free demo has become the most important reference for the IT candidates to choose the complete exam dumps. Usually, they download the free demo and try, then they can estimate the real value of the exam dumps after trying, which will determine to buy or not. Actually, I think it is a good way, because the most basic trust may come from your subjective assessment. Here, CIMA CIMAPRO17-BA2-X1-ENG exam free demo may give you some help. When you scan the CIMAPRO17-BA2-X1-ENG exam dumps, you will find there are free demo for you to download. Our site offer you the CIMAPRO17-BA2-X1-ENG exam pdf demo, you can scan the questions & answers together with the detail explanation. Besides, the demo for the vce test engine is the screenshot format which allows you to scan. If you want to experience the simulate test, you should buy the complete dumps. I think it is very worthy of choosing our CIMAPRO17-BA2-X1-ENG actual exam dumps.

CIMA CIMAPRO17-BA2-X1-ENG braindumps Instant Download: Our system will send you the CIMAPRO17-BA2-X1-ENG braindumps file you purchase in mailbox in a minute after payment. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

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

1. FILL BLANK
A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z? Give your answer to the nearest dollar.

2. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
B) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
C) The raw material inventory at the end of period 2 should be valued at $20 per litre.
D) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
E) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.

3. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
C) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

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

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

A) Selecting an investment project on the basis that it has a positive net present value (NPV).
B) Calculating the present value of a five-year annuity.
C) Deciding to make a long-term investment in a project on the basis of its payback period.
D) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).

Solutions: