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

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Jul 22, 2026

Q & A: 60 Questions and Answers

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CIMAPRO17-BA2-X1-ENG exam dumps

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

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

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

1. Which of the following is a relevant cost?

A) A sunk cost
B) An incremental cost
C) A committed cost
D) A historical cost


2. The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A) 3,300 units
B) 3,900 units
C) 8,900 units
D) 1,700 units


3. 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:


4. A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

A) 0.35
B) 0.16
C) 0.11
D) 0.40


5. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A) Division B
B) Division D
C) Division A
D) Division C


Solutions:

Question # 1
Answer: B
Question # 2
Answer: A
Question # 3
Answer: Only visible for members
Question # 4
Answer: D
Question # 5
Answer: D

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