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

CIMAPRO17-BA2-X1-ENG real exams

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Aug 31, 2026

Q & A: 60 Questions and Answers

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

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

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

Question 1

The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?

A. Variable cost
B. Semi-variable cost
C. Fixed cost
D. Stepped fixed cost


Question 2

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


Question 3

A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

A. $35
B. $27
C. $29
D. $21


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 variable overhead expenditure variance for the period was:

A. $2,202 adverse.
B. $462 favourable.
C. $462 adverse.
D. $2,202 favourable.


Question 5

The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A. The expected value of the total return is $40,000 gain.
B. The probability of the total return being a gain is less than 1.00.
C. The probability of the total return being a loss is 0.10.
D. The probability of making a total return of exactly $5,000 gain is 0.02.
E. The expected value of the total return is $41,500 gain.


Solutions:

Question 1
Answer: B
Question 2
Answer: A
Question 3
Answer: A
Question 4
Answer: C
Question 5
Answer: B,C

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