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CIMA Business Accounting BA2 .
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BA2 PDF DEMO:
QUESTION NO: 1
An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
A. Division A
B. Division B
C. Division C
D. Division D
Answer: C
QUESTION NO: 2
Which THREE of the following statements could explain why a favourable sales volume contribution variance has arisen?
A. The actual contribution per unit was higher than standard
B. Higher quality output attracted more customers than expected
C. The original budgeted sales volume was set unrealistically low
D. The actual selling price was lower than standard
E. The original budgeted sales volume was set unrealistically high
F. The actual selling price was higher than standard
Answer: B,C,D
QUESTION NO: 3
Refer to the exhibit.
The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.
Answer:
£13.17
QUESTION NO: 4
A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
A. Outlet A
B. Outlet C
C. Outlet D
D. Outlet B
Answer: B
QUESTION NO: 5
Based upon extensive historical evidence, a company's daily sales volume is known to be normally 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. 44.18%
B. 73.89%
C. 5.82%
D. 94.18%
Answer: D
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Updated: May 28, 2022