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CIMA CIMAPRO17-BA2-X1-ENG Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | BA2 – Fundamentals of Management Accounting (Question Tutorial) |
| Exam Number: | CIMAPRO17-BA2-X1-ENG / CIMAPRA17-BA2-1 |
| Available Languages: | English, Chinese, Polish, Russian, Spanish, Turkish |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | 60 |
| Exam Format: | Computer-based objective test, Multiple choice, Number entry, Drag and drop, Scenario-based questions |
| Exam Price: | GBP 117 / USD 157 (2026 rates) |
| Certificate Validity Period: | Valid indefinitely before progressing to Professional Qualification |
| Passing Score: | 100/150 (scaled score, approx 70%) |
| Related Certifications: | BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Recommended Training: | CIMA Official Study Text CIMAstudy Online Learning |
| Exam Registration: | Pearson VUE Booking CIMA Official Registration |
| Sample Questions: | CIMA CIMAPRO17-BA2-X1-ENG Sample Questions |
| Exam Way: | Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring |
| Pre Condition: | No formal prerequisites; open to all students, no prior accounting qualification required |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/cert-ba/BA2/ |
CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Planning and Control | 30% | - Budgeting concepts and preparation - Variance analysis - Reporting for control and performance measurement - Flexible budgets and standard costing |
| Decision Making | 35% | - Cost-volume-profit analysis - Capital investment appraisal - Pricing decisions - Relevant costing for short-term decisions - Risk and uncertainty in decision making |
| Costing | 25% | - Activity-based costing - Materials, labour and overhead costing - Cost classification and behaviour - Absorption and marginal costing - Process costing and joint products |
| The Context of Management Accounting | 10% | - Comparison with financial accounting - Business environment and organizational structure - Role of management accounting - CIMA code of ethics |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.
To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?
A) $30,000
B) $5,000
C) $20,000
D) $27,500
2. A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
A) Outlet D
B) Outlet B
C) Outlet A
D) Outlet C
3. 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) 70,9%
B) 40,0%
C) 41,5%
D) 58,5%
4. The following is an extract from a budgetary control report for the latest period:
The budget variance for prime cost is:
A) $3,260 adverse
B) $3,260 favourable
C) $3,340 adverse
D) $18,580 adverse
5. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.
Based on the above information, which of the following statements is correct?
A) An annuity could be used to calculate the net present value of the projects.
B) The annuity factor for project A would double the annuity factor for project B.
C) A perpetuity could be used to calculate the net present value of the projects.
D) The annuity factor for project A would be lower than the annuity factor for the project B.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: D | Question # 5 Answer: A |
By Ruth
