CIMA CIMAPRO17-BA2-X1-ENG dumps - in .pdf

CIMAPRO17-BA2-X1-ENG pdf
  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Jul 31, 2026
  • Q & A: 60 Questions and Answers
  • PDF Price: $59.99

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  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Jul 31, 2026
  • Q & A: 60 Questions and Answers
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CIMAPRO17-BA2-X1-ENG Testing Engine
  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Jul 31, 2026
  • Q & A: 60 Questions and Answers
  • Software Price: $59.99
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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

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

1. 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) $46.20
C) $45.00
D) $55.00


2. The concept of the time value of money:

A) determines the higher interest rates that must be paid on longer term loans.
B) recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
C) recognises the fact that earlier cash flows are worth more because they can be reinvested.
D) is used for making short term decisions.


3. 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 x 3.037)
B) $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
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 3.605)


4. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
B) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
C) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
D) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.


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

A) the budget holder.
B) their behaviour.
C) the service provided.
D) their function.


Solutions:

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

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