CIMA CIMAPRA17-BA2-1 Practice Exam

[Matthew Randell]

Information About CIMA CIMAPRA17-BA2-1 Exam

Vender: CIMA
Exam Code: CIMAPRA17-BA2-1
Exam Name: BA2 - Fundamentals of Management Accounting
Number Of Questions: 382
Certification Name: CIMA Certificate in Business Accounting
Exam Language: English
Questions Type: MCQs
Material Format: PDF & Web Practice Test Software

[Ethan Lewis]

Prepare CIMA CIMAPRA17-BA2-1 Exam Questions

Question No 1:
Refer to the exhibit. DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August: The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows: Which of the following factors affect the budgeted cash flow: (a) Funds from the issue of share capital (b) Bank Interest on a long term loan (c) Depreciation on fixed assets (d) Bad debt write off

A. Factors (a), (b), (c) and (d)
B. Factors (a) and (b) only
C. Factor (a) only
D. Factors (b), (c) and (d) only

Answer: B

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