CIMA BA2 – Fundamentals of Management Accounting Question Tutorial : CIMAPRO17-BA2-X1-ENG

  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Oct 08, 2026
  • Q & A: 60 Questions and Answers

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About CIMA CIMAPRO17-BA2-X1-ENG Exam

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Decision Making35%- Short-Term Decision Making
  • 1. Cost-volume-profit analysis
  • 2. Break-even analysis
  • 3. Limiting factor analysis
  • 4. Make or buy decisions
- Investment and Strategic Decisions
  • 1. Use of accounting information for decision making
  • 2. Investment appraisal techniques
  • 3. Profit maximisation
Topic 2: Planning and Control30%- Budgeting
  • 1. Cash budgets
  • 2. Preparation of budgets
  • 3. Functional budgets
- Performance Measurement and Control
  • 1. Variance analysis
  • 2. Standard costing
  • 3. Performance reporting
Topic 3: Costing25%- Cost Identification and Classification
  • 1. Direct and indirect costs
  • 2. Relevant and irrelevant costs
  • 3. Cost behaviour analysis
  • 4. Variable, semi-variable, stepped and fixed costs
- Absorption and Marginal Costing
  • 1. Overhead allocation and apportionment
  • 2. Pricing decisions
  • 3. Marginal costing
  • 4. Profit reconciliation
  • 5. Full costing
Topic 4: The Context of Management Accounting10%- Role of CIMA
  • 1. Professional body for management accountants
  • 2. Development of management accounting practice
- Purpose of Management Accounting
  • 1. Need for management accounting
  • 2. Characteristics of financial information
  • 3. Relationship between management accountants and managers
  • 4. Role of the management accountant

CIMAPRO17-BA2-X1-ENG Exam FAQ: From Demo to Checkout

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The CIMAPRO17-BA2-X1-ENG exam is the official assessment for the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial certification from CIMA. Across the wide landscape of IT certifications, this credential verifies that you can apply its published objectives in realistic scenarios — and since most candidates aim to succeed in one focused attempt, the quality of your practice material is the variable that matters most.

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No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification.

The official outline organizes the CIMAPRO17-BA2-X1-ENG exam into weighted domains, including:

  • Planning and Control (30%)
  • Costing (25%)
  • The Context of Management Accounting (10%)

The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial practice questions at Prep4away are built around these same objectives — request the free demo by email to see how the content maps onto them.

The CIMAPRO17-BA2-X1-ENG exam contains 60 questions with 120 minutes minutes to complete them. Timed practice under the same limits is the reliable way to make that constraint feel routine.

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

Question #1

The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

  • A. The material price should be flexed to the actual figure of $3.10 per kg.
  • B. The basic pay hours should not be flexed; they should remain at 1,000 hours.
  • C. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
  • D. The fixed costs should be flexed to $40,000 + 10% = $44,000.
  • E. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
Reveal Solution  Discussion  0

Correct Answer: A,E  🗳️

Question #2

An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

  • A. Division B
  • B. Division C
  • C. Division A
  • D. Division D
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #3

The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)

  • A. An adverse sales price variance.
  • B. A favourable sales volume contribution variance.
  • C. An adverse material price variance.
  • D. An adverse labour efficiency variance.
  • E. A favourable labour rate variance.
Reveal Solution  Discussion  0

Correct Answer: A,D  🗳️

Question #4

The concept of the time value of money:

  • A. recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
  • B. is used for making short term decisions.
  • C. determines the higher interest rates that must be paid on longer term loans.
  • D. recognises the fact that earlier cash flows are worth more because they can be reinvested.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Assume that a unit of output is the cost object. Which of the following statements is valid?

  • A. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
  • B. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
  • C. Royalties paid on per unit basis are an example of an indirect expense.
  • D. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Explanation: Only visible for Prep4away members. You can sign-up / login (it's free).

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