CIMA CIMAPRO17-BA2-X1-ENG exam dumps : BA2 – Fundamentals of Management Accounting Question Tutorial

  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Sep 10, 2026     Q & A: 60 Questions and Answers

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

SectionObjectives
Topic 1: Decision Making Techniques- Cost analysis for decisions
  • 1. Relevant costing principles
    • 2. Incremental cost analysis
      - Short-term decision making
      • 1. Make or buy decisions
        • 2. Limiting factor analysis
          Topic 2: Budgeting and Forecasting- Budget preparation
          • 1. Functional budgets
            • 2. Master budgets
              - Budgetary control
              • 1. Variance analysis basics
                • 2. Performance monitoring
                  Topic 3: Introduction to Cost Accounting- Cost units and cost centers
                  • 1. Overhead allocation basics
                    • 2. Absorption of overheads
                      - Cost classification and behavior
                      • 1. Fixed, variable and semi-variable costs
                        • 2. Direct and indirect costs
                          Topic 4: Costing Methods- Marginal costing
                          • 1. Contribution and break-even analysis
                            • 2. Cost-volume-profit (CVP) relationships
                              - Absorption costing
                              • 1. Inventory valuation
                                • 2. Over/under absorption of overheads
                                  Topic 5: Accounting for Materials, Labour and Overheads- Labour costing
                                  • 1. Time-based remuneration
                                    • 2. Labour efficiency and productivity
                                      - Material control
                                      • 1. Stock control systems
                                        • 2. Inventory valuation methods

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

                                          Question #1

                                          The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
                                          $2,100,000.
                                          During month 10, sales revenue was $450,000 and variable costs were $270,000.
                                          What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

                                          • A. 41,5%
                                          • B. 58,5%
                                          • C. 40,0%
                                          • D. 70,9%
                                          Answer: B
                                          Question #2

                                          A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
                                          Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

                                          • A. $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
                                          • B. $5,000 + ($5,000 x 3.605)
                                          • C. $5,000 x 3.605
                                          • D. $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
                                          • E. $5,000 + ($5,000 x 3.037)
                                          Answer: B,C
                                          Question #3

                                          The forecast costs per unit for a new product are as follows:

                                          The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
                                          What would be the selling price per unit?

                                          • A. $37.80
                                          • B. $45.00
                                          • C. $46.20
                                          • D. $55.00
                                          Answer: C
                                          Question #4

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

                                          • A. the budget holder.
                                          • B. their function.
                                          • C. their behaviour.
                                          • D. the service provided.
                                          Answer: C

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                                          Question #5

                                          In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

                                          • A. Royalties paid to the designers of the products.
                                          • B. Commissions paid to the sales team.
                                          • C. Factory rent.
                                          • D. Maintenance costs for the company's only production line.
                                          • E. Salary paid to the factory manager.
                                          Answer: C,E

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