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: Sep 20, 2026     Q & A: 60 Questions and Answers

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

SectionObjectives
Topic 1: Costing Methods- Marginal costing
  • 1. Cost-volume-profit (CVP) relationships
    • 2. Contribution and break-even analysis
      - Absorption costing
      • 1. Inventory valuation
        • 2. Over/under absorption of overheads
          Topic 2: Budgeting and Forecasting- Budget preparation
          • 1. Functional budgets
            • 2. Master budgets
              - Budgetary control
              • 1. Performance monitoring
                • 2. Variance analysis basics
                  Topic 3: 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 4: 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
                                  Topic 5: Introduction to Cost Accounting- Cost classification and behavior
                                  • 1. Direct and indirect costs
                                    • 2. Fixed, variable and semi-variable costs
                                      - Cost units and cost centers
                                      • 1. Absorption of overheads
                                        • 2. Overhead allocation basics

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

                                          Question #1

                                          Which of the following statements about batch costing is true?

                                          • A. The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
                                          • B. Batch costing must use marginal costing.
                                          • C. The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
                                          • D. Batch costing must use absorption costing.
                                          Reveal Solution  Discussion  0

                                          Correct Answer: A  🗳️

                                          Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).

                                          Question #2

                                          According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.
                                          This is an example of:

                                          • A. professional behaviour.
                                          • B. professional competence and due care.
                                          • C. integrity.
                                          • D. objectivity.
                                          Reveal Solution  Discussion  0

                                          Correct Answer: D  🗳️

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                                          Question #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. 41,5%
                                          • B. 58,5%
                                          • C. 40,0%
                                          • D. 70,9%
                                          Reveal Solution  Discussion  0

                                          Correct Answer: B  🗳️

                                          Question #4

                                          Which of the following would NOT require taking into account the time value of money?

                                          • A. Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
                                          • B. Selecting an investment project on the basis that it has a positive net present value (NPV).
                                          • C. Calculating the present value of a five-year annuity.
                                          • D. Deciding to make a long-term investment in a project on the basis of its payback period.
                                          Reveal Solution  Discussion  0

                                          Correct Answer: C  🗳️

                                          Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).

                                          Question #5

                                          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. 0.40
                                          • B. 0.16
                                          • C. 0.11
                                          • D. 0.35
                                          Reveal Solution  Discussion  0

                                          Correct Answer: A  🗳️

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