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CIMA BA2

CIMA BA2 Integrated Cost Accounting

CIMA Free Mock Exam
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4 Comments

  1. Rachel
    Hello, I am slightly confused with the Variance entries - as the Materials Price Variance is Favourable, I would have expected this to be a Credit in the COS.

    Similarly, as the Materials Usage Variance is Adverse, I would have expected this to be a Debit in the COS.

    Please would it be possible to explain this? Thank you
  2. bedew
    Hi there,

    I just wanted to thank you for these helpful lectures. Apart from work experience, I had little exposure to accounting / finance. I am doing CIMA and so far, so good!

    Thanks a million!
  3. shlong
    i enjoy it.
  4. John MoffatTutor
    I am pleased that you enjoy it :-)

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