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BA2 Exam Dumps - CIMA Certificate Questions and Answers

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Questions 4

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.

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Questions 5

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

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Questions 6

The net present value (NPV) of an investment is as follows.

NPV at 14% = $6,320

NPV at 18% = ($4,600) negative

The internal rate of return (IRR) of the investment is closest to

Options:

A.

14.6%

B.

16.0%

C.

16.3%

D.

20.3%

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Questions 7

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:

Options:

A.

Move to the left

B.

Move to the right

C.

Double

D.

Stay where it is

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Page: 1 / 14
Exam Code: BA2
Exam Name: Fundamentals of management accounting
Last Update: Nov 21, 2024
Questions: 392
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