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CIMAPRA17-BA2-1-ENG Exam Dumps

Passcert new released CIMAPRA17-BA2-1-ENG Exam Dumps to help you get all the exam topics and knowledge for your preparation,you can pass your exam at your first attempt.

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CIMAPRA17-BA2-1-ENG Exam Dumps

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  1. CIMAPRA17-BA2-1- CIMAPRA17-BA2-1- ENG Dumps ENG Dumps BA2 - Fundamentals of BA2 - Fundamentals of Management Accounting (2017 Management Accounting (2017 SYLLABUS) (Online) SYLLABUS) (Online) https://www.passcert.com/ https://www.passcert.com/CIMAPRA17-BA2-1-ENG CIMAPRA17-BA2-1-ENG.html .html

  2. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 1 CORRECT TEXT CORRECT TEXT Refer to the exhibit. Refer to the exhibit. Each unit of product ‘Smitten’ uses 5 kgs of material 'Z'. Each unit of product ‘Smitten’ uses 5 kgs of material 'Z'. The budgeted details for March are as follows: The budgeted details for March are as follows: It is anticipated that sales of product ‘Smitten’ in March will be 20000 units. It is anticipated that sales of product ‘Smitten’ in March will be 20000 units. The amount of material 'Z' that needs to be purchased in March is: The amount of material 'Z' that needs to be purchased in March is: Answer: 110491 kgs Answer: 110491 kgs 2

  3. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 2 A company’s cash budgetary plans show that there will be surplus cash for three months of the A company’s cash budgetary plans show that there will be surplus cash for three months of the forthcoming year. forthcoming year. Which THREE of the following would be appropriate management actions in this situation? Which THREE of the following would be appropriate management actions in this situation? A. Offer a longer credit period to new customers to boost sales A. Offer a longer credit period to new customers to boost sales B. Purchase new non-current assets to increase efficiency B. Purchase new non-current assets to increase efficiency C. Reduce the finished goods inventory to save storage costs C. Reduce the finished goods inventory to save storage costs D. Pay suppliers early to obtain prompt payment discounts D. Pay suppliers early to obtain prompt payment discounts E. Repay a long-term loan to reduce interest costs E. Repay a long-term loan to reduce interest costs F. Invest in a short-term deposit account F. Invest in a short-term deposit account Answer: A,D,F Answer: A,D,F 3

  4. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 3 In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect production workers would be: production workers would be: A. Debit: Bank accountCredit: Wages control account A. Debit: Bank accountCredit: Wages control account B. Debit: Work in progress control accountCredit: Bank account B. Debit: Work in progress control accountCredit: Bank account C. Debit: Wages control accountCredit: Bank account C. Debit: Wages control accountCredit: Bank account D. Debit: Production overhead control accountCredit: Bank account D. Debit: Production overhead control accountCredit: Bank account Answer: C Answer: C 4

  5. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 4 A company uses an integrated accounting system. A company uses an integrated accounting system. The accounting entries for the sale of goods on credit would bE. The accounting entries for the sale of goods on credit would bE. A. Debit: Receivables control accountCredit: Sales account A. Debit: Receivables control accountCredit: Sales account B. Debit: Sales accountCredit: Finished Goods Control account B. Debit: Sales accountCredit: Finished Goods Control account C. Debit: Receivables control accountCredit: Cost of sales account C. Debit: Receivables control accountCredit: Cost of sales account D. Debit: Sales accountCredit: Receivables control account D. Debit: Sales accountCredit: Receivables control account Answer: A Answer: A 5

  6. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 5 The materials price variance will be adverse when: The materials price variance will be adverse when: A. The actual cost of the materials is more than the standard material cost for the output produced A. The actual cost of the materials is more than the standard material cost for the output produced B. The actual cost of the materials purchased is more than the standard cost of the materials purchased B. The actual cost of the materials purchased is more than the standard cost of the materials purchased C. The materials usage variance is favourable C. The materials usage variance is favourable D. The price of materials has fallen D. The price of materials has fallen Answer: B Answer: B 6

  7. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 6 A company operates an absorption costing system. Overheads are absorbed using a pre-determined A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480. What was the budgeted level of overheads? What was the budgeted level of overheads? A. £242,000 A. £242,000 B. £233,200 B. £233,200 C. £245,072 C. £245,072 D. £224,720 D. £224,720 Answer: A Answer: A 7

  8. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 7 The net present value (NPV) of an investment is as follows. The net present value (NPV) of an investment is as follows. NPV at 14% = $6,320 NPV at 14% = $6,320 NPV at 18% = ($4,600) negative NPV at 18% = ($4,600) negative The internal rate of return (IRR) of the investment is closest to The internal rate of return (IRR) of the investment is closest to A. 14.6% A. 14.6% B. 16.0% B. 16.0% C. 16.3% C. 16.3% D. 20.3% D. 20.3% Answer: C Answer: C 8

  9. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 8 An increase in the selling price per unit, will cause the point at which the line plotted on a An increase in the selling price per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to: profit/volume (PV) graph intersects the horizontal axis to: A. Move to the left A. Move to the left B. Move to the right B. Move to the right C. Double C. Double D. Stay where it is D. Stay where it is Answer: A Answer: A 9

  10. Download Passcert valid CIMAPRA17-BA2-1-ENG exam dumps to pass your CIMAPRA17-BA2-1-ENG exam successfully Question 9 A company currently allows a discount of 20% to customers who pay at the time of purchase. A company currently allows a discount of 20% to customers who pay at the time of purchase. If 30% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £6,000 If 30% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £6,000 are: are: A. £7500 A. £7500 B. £20000 B. £20000 C. £25000 C. £25000 D. £30000 D. £30000 Answer: C Answer: C 10

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