PDF Version DemoCIMA 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 |
| Exam Format: | Multiple choice, Number entry, Computer-based objective test, Scenario-based questions, Drag and drop |
| Real Exam Qty: | 60 |
| Exam Duration: | 120 minutes |
| Related Certifications: | BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting |
| Certificate Validity Period: | Valid indefinitely before progressing to Professional Qualification |
| Exam Price: | GBP 117 / USD 157 (2026 rates) |
| Available Languages: | Spanish, Polish, English, Turkish, Russian, Chinese |
| Passing Score: | 100/150 (scaled score, approx 70%) |
| 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 |
|---|---|---|
| The Context of Management Accounting | 10% | - CIMA code of ethics - Role of management accounting - Business environment and organizational structure - Comparison with financial accounting |
| Costing | 25% | - Absorption and marginal costing - Cost classification and behaviour - Activity-based costing - Process costing and joint products - Materials, labour and overhead costing |
| Decision Making | 35% | - Cost-volume-profit analysis - Risk and uncertainty in decision making - Relevant costing for short-term decisions - Capital investment appraisal - Pricing decisions |
| Planning and Control | 30% | - Variance analysis - Flexible budgets and standard costing - Budgeting concepts and preparation - Reporting for control and performance measurement |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
Question #1
An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
A. Division B
B. Division A
C. Division C
D. Division D
Question #2
In order for the information in a management accounting report to be authoritative its contents must be:
A. trusted and from reliable sources.
B. both financial and non-financial.
C. complete and reported in a timely manner.
D. complete and relevant.
Question #3
Assume that a unit of output is the cost object. Which of the following statements is valid?
A. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
B. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
C. Royalties paid on per unit basis are an example of an indirect expense.
D. Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
Question #4
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. $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
B. $5,000 x 3.605
C. $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
D. $5,000 + ($5,000 x 3.037)
E. $5,000 + ($5,000 x 3.605)
Question #5
Which of the following would NOT be an appropriate performance measure for a profit centre manager?
A. Return on capital employed
B. Gross margin
C. Sales price variance
D. Contribution per unit
Solutions:
| Question #1 Correct Answer: C | Question #2 Correct Answer: D | Question #3 Correct Answer: B | Question #4 Correct Answer: B,E | Question #5 Correct Answer: D |
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