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Updated: Aug 03, 2026
No. of Questions: 60 Questions & Answers with Testing Engine
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| 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 |
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Forecasting | - Budgetary control
|
| Topic 2: Decision Making Techniques | - Cost analysis for decisions
|
| Topic 3: Costing Methods | - Absorption costing
|
| Topic 4: Accounting for Materials, Labour and Overheads | - Labour costing
|
| Topic 5: Introduction to Cost Accounting | - Cost classification and behavior
|
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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