CIMA CIMAPRO17-BA2-X1-ENG Q&A - in .pdf

  • CIMAPRO17-BA2-X1-ENG pdf
  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Aug 20, 2026
  • Q & A: 60 Questions and Answers
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  • Q & A: 60 Questions and Answers
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  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Aug 20, 2026
  • Q & A: 60 Questions and Answers
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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

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

1. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of financial position.
B) Budgeted statement of profit or loss.
C) Sales budget.
D) Cash flow budget.
E) Finished goods inventory budget.
F) Administration overhead budget.


2. Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

A) Professional behaviour
B) Integrity
C) Accountability
D) Value
E) Influence
F) Relevance


3. In responsibility accounting, costs and revenues are grouped according to:

A) their behaviour.
B) their function.
C) the service provided.
D) the budget holder.


4. 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) $9
B) $7
C) $8
D) $6


5. Which of the following is NOT a valid purpose of budgeting?

A) To coordinate the different activities of an organisation.
B) To authorise managers to incur expenditure.
C) To comply with financial reporting requirements.
D) To communicate targets to managers.


Solutions:

Question # 1
Answer: A,B,D
Question # 2
Answer: D,E,F
Question # 3
Answer: A
Question # 4
Answer: B
Question # 5
Answer: B

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