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CIMAPRA17-BA2-1 Exam Dumps

Vendor

CIMA

Exam Code

CIMAPRA17-BA2-1

Exam Name

Fundamentals of management accounting

Exam Duration

120 Minutes

Total Questions

382

$ 49

PDF VERSION

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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