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All BA2 Test Inside CIMA Questions

Page: 7 / 14
Question 28

According to CIMA’s Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.

This is an example of:

Options:

A.

objectivity.

B.

professional behaviour.

C.

integrity.

D.

professional competence and due care.

Question 29

A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:

how many customers made their purchase online using the internet and how many purchased by telephone.

how many were new customers and how many were placing repeat orders.

The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

Options:

A.

0.11

B.

0.40

C.

0.16

D.

0.35

Question 30

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.

Options:

Question 31

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?

Options:

A.

Outlet A

B.

Outlet B

C.

Outlet C

D.

Outlet D

Page: 7 / 14
Exam Code: BA2
Exam Name: Fundamentals of Management Accounting
Last Update: May 4, 2024
Questions: 392
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