CIMA CIMAPRO17-BA2-X1-ENG Q&A - in .pdf

  • CIMAPRO17-BA2-X1-ENG pdf
  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Sep 06, 2026
  • Q & A: 60 Questions and Answers
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  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Sep 06, 2026
  • Q & A: 60 Questions and Answers
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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

SectionObjectives
Costing Methods- Absorption costing
  • 1. Over/under absorption of overheads
    • 2. Inventory valuation
      - Marginal costing
      • 1. Contribution and break-even analysis
        • 2. Cost-volume-profit (CVP) relationships
          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
                  Decision Making Techniques- Short-term decision making
                  • 1. Limiting factor analysis
                    • 2. Make or buy decisions
                      - Cost analysis for decisions
                      • 1. Relevant costing principles
                        • 2. Incremental cost analysis
                          Budgeting and Forecasting- Budgetary control
                          • 1. Variance analysis basics
                            • 2. Performance monitoring
                              - Budget preparation
                              • 1. Functional budgets
                                • 2. Master budgets
                                  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

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

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


                                          Question 2

                                          A company uses an integrated accounting system. The following data relate to the latest period.

                                          At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

                                          A. $22,672 debit.
                                          B. $2,208 debit.
                                          C. $2,208 credit.
                                          D. $22,672 credit.


                                          Question 3

                                          FILL BLANK
                                          A company uses full cost pricing. The unit costs for product Z are given below.

                                          What price per unit should be charged in order to achieve a profit margin of 20%?
                                          Give your answer to the nearest cent.


                                          Question 4

                                          Which of the following statements about batch costing is true?

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


                                          Question 5

                                          The following data relate to the latest period.

                                          A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
                                          Which TWO of the following will appear on this statement? (Choose two.)

                                          A. An adverse labour efficiency variance.
                                          B. A favourable sales volume contribution variance.
                                          C. An adverse sales price variance.
                                          D. An adverse material price variance.
                                          E. A favourable labour rate variance.


                                          Solutions:

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

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