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

  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Sep 10, 2026
  • Q & A: 60 Questions and Answers
  • Printable CIMA CIMAPRO17-BA2-X1-ENG PDF Format. It is an electronic file format regardless of the operating system platform.
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  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Sep 10, 2026
  • Q & A: 60 Questions and Answers
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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

SectionObjectives
Topic 1: Decision Making Techniques- Short-term decision making
  • 1. Limiting factor analysis
    • 2. Make or buy decisions
      - Cost analysis for decisions
      • 1. Incremental cost analysis
        • 2. Relevant costing principles
          Topic 2: Introduction to Cost Accounting- Cost units and cost centers
          • 1. Overhead allocation basics
            • 2. Absorption of overheads
              - Cost classification and behavior
              • 1. Fixed, variable and semi-variable costs
                • 2. Direct and indirect costs
                  Topic 3: Accounting for Materials, Labour and Overheads- Material control
                  • 1. Inventory valuation methods
                    • 2. Stock control systems
                      - Labour costing
                      • 1. Time-based remuneration
                        • 2. Labour efficiency and productivity
                          Topic 4: Budgeting and Forecasting- Budget preparation
                          • 1. Functional budgets
                            • 2. Master budgets
                              - Budgetary control
                              • 1. Performance monitoring
                                • 2. Variance analysis basics
                                  Topic 5: Costing Methods- Marginal costing
                                  • 1. Contribution and break-even analysis
                                    • 2. Cost-volume-profit (CVP) relationships
                                      - Absorption costing
                                      • 1. Over/under absorption of overheads
                                        • 2. Inventory valuation

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

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                                          Question #2

                                          A new product requires an investment of $200,000 in machinery and working capital. The total sales volume over the product's life will be 5,000 units. The forecast costs per unit throughout the product's life are as follows:

                                          The product is required to earn a return on investment of 35%.
                                          What unit selling price needs to be achieved?

                                          • A. $54.00
                                          • B. $47.00
                                          • C. $44.55
                                          • D. $50.77
                                          Answer: C
                                          Question #3

                                          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. $55.00
                                          • B. $45.00
                                          • C. $37.80
                                          • D. $46.20
                                          Answer: D
                                          Question #4

                                          A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
                                          How many units would need to be sold in a period to earn a profit of $10,000?

                                          • A. 8,000
                                          • B. 32,000
                                          • C. 36,000
                                          • D. 9,000
                                          Answer: B
                                          Question #5

                                          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. $2,208 debit.
                                          • B. $22,672 credit.
                                          • C. $2,208 credit.
                                          • D. $22,672 debit.
                                          Answer: D

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