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CIMAPRA17-BA2-1 Exam Dumps

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Number Of Questions: 392

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Exam Details

Exam Name:

Fundamentals of management accounting

Exam Code:

BA2

Total Questions in Exam:

392

Demo Questions

Q1. In order for the information in a management accounting report to be authoritative its contents must be:

A.trusted and from reliable sources.

B. complete and reported in a timely manner.

C. complete and relevant.

D. both financial and non-financial.

Correct Answer: C

Q2. In order for the information in a management accounting report to be authoritative its contents must be:

A.trusted and from reliable sources.

B. complete and reported in a timely manner.

C. complete and relevant.

D. both financial and non-financial.

Correct Answer: C

Q3. Which of the following is a valid definition of a cash budget?

A.A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.

B. A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.

C. A detailed budget of estimated cash inflows and outflows incorporating revenue items only.

D. A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.

Correct Answer: C

Q4. Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

A.Accountability

B. Influence

C. Value

D. Professional behaviour

E. Relevance

F. Integrity

Correct Answer: B, C, E

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