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CIMA CIMAPRO17-BA2-X1-ENG Exam Overview:

Certification Vendor:Chartered Institute of Management Accountants (CIMA)
Exam Name:BA2 – Fundamentals of Management Accounting Question Tutorial
Exam Number:CIMAPRO17-BA2-X1-ENG
Related Certifications:BA3 Fundamentals of Financial Accounting
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
CIMA Certificate in Business Accounting
BA1 Fundamentals of Business Economics
Exam Format:Drop Down, Multiple Response, Number Entry, Hot Spot, Scenario-Based Questions, Multiple Choice, Computer-Based Objective Test, Drag and Drop
Passing Score:100 out of 150 scaled score
Available Languages:English
Exam Duration:120 minutes
Real Exam Qty:60
Sample Questions: DOWNLOAD DEMO
Exam Way:On-demand computer-based exam delivered through Pearson VUE test centres and selected online delivery options.
Pre Condition:No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification.
Official Syllabus URL:https://www.aicpa-cima.com/resources/landing/exam-blueprints

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

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

What CIMA CIMAPRO17-BA2-X1-ENG Candidates Ask Us Most

In plain terms, the CIMAPRO17-BA2-X1-ENG exam is CIMA's way of verifying that you deserve the CIMA Certification certification, a credential at the Certificate Level level. It tests the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial objectives through applied, scenario-driven questions — the kind that expose the gap between "read about it" and "can do it." It also sits within a broader certification ecosystem that includes CIMA Certificate in Business Accounting, BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law, so the effort compounds across your career. That's why a review system built around realistic questions — practice, error correction, self-improvement — beats textbook re-reading every time.

The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam blueprint spans 4 domains, led by Planning and Control (30%), Costing (25%), and The Context of Management Accounting (10%). Treat the weightings as your study budget: domains carrying more of the score deserve more of your week. The full topic list is in the exam topics section above — plan against it, not against guesswork.

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

Which of the following is NOT a characteristic of useful operational level information?

  • A. Governed by financial reporting standards.
  • B. Available immediately.
  • C. Sufficiently accurate.
  • D. Focused on the decision to be made.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

  • A. The actual fixed production overheads.
  • B. The under or over absorbed fixed production overheads.
  • C. The fixed production overhead absorption rate.
  • D. The closing inventory.
  • E. The opening inventory.
Reveal Solution  Discussion  0

Correct Answer: A,C  🗳️

The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

  • A. Stakeholders must be external to the organisation.
  • B. Only an organisation's shareholders can be considered to be its stakeholders.
  • C. Anyone with an interest in an organisation can be considered to be one of its stakeholders.
  • D. Only an organisation's shareholders and employees can be considered to be its stakeholders.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

  • A. A relevant revenue of $12,000 for the machine.
  • B. A relevant cost of $30,000 for the machine.
  • C. A relevant cost of $40,000 for the redundancy payment.
  • D. A relevant cost of $10,000 for the machine.
  • E. A relevant cost of $5,000 for the viability report.
  • F. A relevant cost of $25,000 each year for administration.
Reveal Solution  Discussion  0

Correct Answer: D,E,F  🗳️

A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

The product is required to earn a return on investment of 35%.
What unit selling price needs to be achieved?

  • A. $47.00
  • B. $50.77
  • C. $44.55
  • D. $54.00
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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