Exam BA2 Topic 1 Question 119 Discussion

Actual exam question for CIMA's BA2 exam
Question #: 119
Topic #: 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

Suggested Answer: B Vote an answer

by Marjorie at Jul 06, 2026, 02:01 AM

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