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

CIMAPRO17-BA2-X1-ENG

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Sep 11, 2026

Q & A: 60 Questions and Answers

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Our CIMAPRO17-BA2-X1-ENG practice questions are based on past real CIMAPRO17-BA2-X1-ENG exam questions. When you take the exam you will find many real questions are similar with our practice questions. It only takes you 24-36 hours to do our CIMAPRO17-BA2-X1-ENG questions and remember the key knowledge. You will pass the exam easily. We guarantee all we sold are the latest versions. They are quite accurate and valid. We would not sell rather than sell old versions. We care about our effects of reputation in this area.

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

SectionWeightObjectives
Topic 1: Decision Making35%- Pricing decisions
- Risk and uncertainty in decision making
- Capital investment appraisal
- Cost-volume-profit analysis
- Relevant costing for short-term decisions
Topic 2: Planning and Control30%- Variance analysis
- Budgeting concepts and preparation
- Reporting for control and performance measurement
- Flexible budgets and standard costing
Topic 3: The Context of Management Accounting10%- Role of management accounting
- Business environment and organizational structure
- CIMA code of ethics
- Comparison with financial accounting
Topic 4: Costing25%- Absorption and marginal costing
- Materials, labour and overhead costing
- Process costing and joint products
- Cost classification and behaviour
- Activity-based costing

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

Question #1

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. 58,5%
B. 41,5%
C. 70,9%
D. 40,0%


Question #2

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A. Gross margin
B. Sales price variance
C. Return on capital employed
D. Contribution per unit


Question #3

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


Question #4

In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A. Commissions paid to the sales team.
B. Royalties paid to the designers of the products.
C. Salary paid to the factory manager.
D. Factory rent.
E. Maintenance costs for the company's only production line.


Question #5

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


Solutions:

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

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