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Last Updated: Nov 06, 2026

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CIMA CIMAPRO17-BA2-X1-ENG Practice Q&A's

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

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

CIMA CIMAPRO17-BA2-X1-ENG Exam: Engine Answers

The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is CIMA's certification exam for CIMA Certification, at the Certificate Level level. It's demanding enough to intimidate — timed practice is the cure. Related credentials include CIMA Certificate in Business Accounting, BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law.

120 minutes for 60 questions. The SurePassExams APP engine imitates the real test — set timed exams, mark performance, point out mistakes — so exam day feels rehearsed.

The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial blueprint spans 4 domains — including The Context of Management Accounting (10%), Planning and Control (30%), Costing (25%). The complete outline above lists every subtopic; our IT staff keep the material aligned daily.

No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification. Eligibility rules change over time, so verify the current requirements on the official page (official CIMAPRO17-BA2-X1-ENG exam page) before registering.

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

Question #1

Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?

  • A. 6.22
  • B. 6.50
  • C. 6.38
  • D. 8.50
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #2

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

  • A. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material 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. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #3

Which TWO of the following are characteristics of Management Accounts? (Choose two.)

  • A. Provide information to managers
  • B. Provide information needed by shareholders
  • C. Statutory requirement
  • D. Governed by rules and regulations
  • E. Internally focused
Reveal Solution  Discussion  0

Correct Answer: A,C  🗳️

Question #4

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

  • A. $5,666 adverse.
  • B. $16,000 adverse.
  • C. $6,220 adverse.
  • D. $9,267 adverse.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #5

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:

Reveal Solution  Discussion  0

Correct Answer:

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