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CIMA BA2 Practice Test Questions Answers

Exam Code: BA2 (Updated 392 Q&As with Explanation)
Exam Name: Fundamentals of management accounting
Last Update: 02-Jul-2025
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Questions Include:

  • Single Choice: 263 Q&A's
  • Multiple Choice: 38 Q&A's
  • Drag Drop: 1 Q&A's

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    All CIMA Certificate Related Certification Exams

    Total Questions: 468
    Updated: 01-Jul-2025
    Total Questions: 393
    Updated: 02-Jul-2025

    BA2 Questions and Answers

    Question # 1

    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

    Question # 2

    A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

    What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

    Question # 3

    A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

    Based on the above information, which of the following statements is correct?

    A.

    An annuity could be used to calculate the net present value of the projects.

    B.

    The annuity factor for project A would be lower than the annuity factor for the project B.

    C.

    A perpetuity could be used to calculate the net present value of the projects.

    D.

    The annuity factor for project A would double the annuity factor for project B.

    Question # 4

    A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

    What was the production overhead absorption rate per unit?

    A.

    $21

    B.

    $27

    C.

    $35

    D.

    $29

    Question # 5

    A company uses an integrated accounting system. The following data relate to the latest period.

    At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

    A.

    $22,672 debit.

    B.

    $2,208 credit.

    C.

    $2,208 debit.

    D.

    $22,672 credit.

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