Last Updated: Nov 06, 2026
No. of Questions: 60 Questions & Answers with Testing Engine
Download Limit: Unlimited
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Costing | 25% | - Cost Identification and Classification
|
| Topic 2: Planning and Control | 30% | - Performance Measurement and Control
|
| Topic 3: The Context of Management Accounting | 10% | - Purpose of Management Accounting
|
| Topic 4: Decision Making | 35% | - Investment and Strategic Decisions
|
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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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?
Correct Answer: D 🗳️
Assume that a unit of output is the cost object. Which of the following statements is valid?
Correct Answer: D 🗳️
Explanation: Only visible for SurePassExams members. You can sign-up / login (it's free).
Which TWO of the following are characteristics of Management Accounts? (Choose two.)
Correct Answer: A,C 🗳️
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:
Correct Answer: A 🗳️
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:
Correct Answer:

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