Pass the actual test with the help of CIMAPRO17-BA2-X1-ENG study guide
Updated: Aug 02, 2026
No. of Questions: 60 Questions & Answers with Testing Engine
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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | BA2 – Fundamentals of Management Accounting (Question Tutorial) |
| Exam Number: | CIMAPRO17-BA2-X1-ENG / CIMAPRA17-BA2-1 |
| Exam Format: | Computer-based objective test, Multiple choice, Number entry, Drag and drop, Scenario-based questions |
| Real Exam Qty: | 60 |
| Related Certifications: | BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Certificate Validity Period: | Valid indefinitely before progressing to Professional Qualification |
| Passing Score: | 100/150 (scaled score, approx 70%) |
| Exam Price: | GBP 117 / USD 157 (2026 rates) |
| Exam Duration: | 120 minutes |
| Available Languages: | English, Chinese, Polish, Russian, Spanish, Turkish |
| Recommended Training: | CIMAstudy Online Learning CIMA Official Study Text |
| Exam Registration: | Pearson VUE Booking CIMA Official Registration |
| Sample Questions: | CIMA CIMAPRO17-BA2-X1-ENG Sample Questions |
| Exam Way: | Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring |
| Pre Condition: | No formal prerequisites; open to all students, no prior accounting qualification required |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/cert-ba/BA2/ |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The Context of Management Accounting | 10% | - CIMA code of ethics - Business environment and organizational structure - Comparison with financial accounting - Role of management accounting |
| Topic 2: Costing | 25% | - Absorption and marginal costing - Materials, labour and overhead costing - Activity-based costing - Cost classification and behaviour - Process costing and joint products |
| Topic 3: Decision Making | 35% | - Pricing decisions - Risk and uncertainty in decision making - Cost-volume-profit analysis - Capital investment appraisal - Relevant costing for short-term decisions |
| Topic 4: Planning and Control | 30% | - Variance analysis - Budgeting concepts and preparation - Flexible budgets and standard costing - Reporting for control and performance measurement |
1. A company produces a single product for which the following cost data are available.
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
A) $8
B) $6
C) $9
D) $7
2. Which THREE of the following are parts of the master budget? (Choose three.)
A) Sales budget.
B) Cash flow budget.
C) Budgeted statement of financial position.
D) Administration overhead budget.
E) Finished goods inventory budget.
F) Budgeted statement of profit or loss.
3. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
4. A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:
A) 1,494 units
B) 1,596 units
C) 1,724 units
D) 1,890 units
5. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)
A) The raw material inventory at the end of period 2 should be valued at $20 per litre.
B) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
D) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: B,C,F | Question # 3 Answer: Only visible for members | Question # 4 Answer: A | Question # 5 Answer: B,C |
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