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Updated: Aug 03, 2026

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CIMA 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
Related Certifications:CIMA Certificate in Business Accounting
CIMA Operational Level (Gateway to Professional Qualification)
Exam Price:Varies by region (typically ~£90–£120 per objective test)
Exam Duration:90 minutes
Certificate Validity Period:No expiry (CIMA Certificate in Business Accounting does not expire)
Exam Format:Objective test (multiple-choice questions), Computer-based exam
Real Exam Qty:60
Passing Score:70%
Available Languages:English
Recommended Training:CIMA BA2 Learning Support
CIMA Official Study Resources
Exam Registration:CIMA Official Exam Registration
Sample Questions:CIMA CIMAPRO17-BA2-X1-ENG Sample Questions
Exam Way:Computer-based exam at accredited test centres or online (where available)
Pre Condition:No formal prerequisites, but basic numeracy and accounting knowledge recommended
Official Syllabus URL:https://www.cimaglobal.com

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: Decision Making Techniques- Cost analysis for decisions
          • 1. Incremental cost analysis
            • 2. Relevant costing principles
              - Short-term decision making
              • 1. Limiting factor analysis
                • 2. Make or buy decisions
                  Topic 3: Costing Methods- Absorption costing
                  • 1. Over/under absorption of overheads
                    • 2. Inventory valuation
                      - Marginal costing
                      • 1. Cost-volume-profit (CVP) relationships
                        • 2. Contribution and break-even analysis
                          Topic 4: Accounting for Materials, Labour and Overheads- Labour costing
                          • 1. Labour efficiency and productivity
                            • 2. Time-based remuneration
                              - Material control
                              • 1. Inventory valuation methods
                                • 2. Stock control systems
                                  Topic 5: 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. Overhead allocation basics
                                        • 2. Absorption of overheads

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

                                          1. Which of the following statements regarding variances is valid?

                                          A) Using higher quality material than standard could explain an adverse labour efficiency variance.
                                          B) Improved maintenance of production machinery could explain an adverse material usage variance.
                                          C) An adverse labour rate variance could explain a favourable labour efficiency variance.
                                          D) Poor supervision could explain a favourable labour rate variance.


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

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


                                          3. 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) $29
                                          B) $27
                                          C) $21
                                          D) $35


                                          4. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

                                          The following equations represent the reapportionment of each of the service department overheads to the other.
                                          M = 4,700 + 0.1S
                                          S = 5,800 + 0.2M
                                          Where M = total Maintenance overhead after reapportionment from Stores
                                          S = total Stores overhead after reapportionment from Maintenance
                                          60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
                                          The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

                                          A) $75,500
                                          B) $70,720
                                          C) $71,672
                                          D) $71,821


                                          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) $46.20
                                          C) $55.00
                                          D) $37.80


                                          Solutions:

                                          Question # 1
                                          Answer: C
                                          Question # 2
                                          Answer: D
                                          Question # 3
                                          Answer: D
                                          Question # 4
                                          Answer: B
                                          Question # 5
                                          Answer: B

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