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CIMA Certification CIMAPRO17-BA2-X1-ENG Braindumps

CIMAPRO17-BA2-X1-ENG

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Sep 08, 2026

Q & A: 60 Questions and Answers

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

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

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

                                          Question #1

                                          Which of the following statements about batch costing is true?

                                          A. Batch costing must use absorption costing.
                                          B. The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
                                          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 #2

                                          FILL BLANK
                                          The records of a manufacturing company show the following relationship between total cost and output.

                                          The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
                                          What is the total budgeted cost for Period 3?
                                          Give your answer in the nearest whole number.


                                          Question #3

                                          Which of the following is NOT a valid purpose of budgeting?

                                          A. To authorise managers to incur expenditure.
                                          B. To coordinate the different activities of an organisation.
                                          C. To comply with financial reporting requirements.
                                          D. To communicate targets to managers.


                                          Question #4

                                          A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

                                          Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
                                          The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
                                          Which of the following statements is correct?

                                          A. If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
                                          B. If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
                                          C. If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
                                          D. The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.


                                          Question #5

                                          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. $45.00
                                          B. $55.00
                                          C. $37.80
                                          D. $46.20


                                          Solutions:

                                          Question #1
                                          Answer: D
                                          Question #2
                                          Answer: Only visible for members
                                          Question #3
                                          Answer: A
                                          Question #4
                                          Answer: A
                                          Question #5
                                          Answer: D

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