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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 |
| 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) |
| Real Exam Qty: | 60 |
| Passing Score: | 70% |
| Related Certifications: | CIMA Operational Level (Gateway to Professional Qualification) CIMA Certificate in Business Accounting |
| Available Languages: | English |
| Exam Format: | Objective test (multiple-choice questions), Computer-based exam |
| Recommended Training: | CIMA Official Study Resources CIMA BA2 Learning Support |
| Exam Registration: | CIMA Official Exam Registration |
| 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:
| Section | Objectives |
|---|---|
| Topic 1: Introduction to Cost Accounting | - Cost units and cost centers
|
| Topic 2: Decision Making Techniques | - Short-term decision making
|
| Topic 3: Budgeting and Forecasting | - Budgetary control
|
| Topic 4: Costing Methods | - Absorption costing
|
| Topic 5: Accounting for Materials, Labour and Overheads | - Labour costing
|
CIMA CIMAPRO17-BA2-X1-ENG Exam FAQ: Considerate Answers
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is an official CIMA (Chartered Institute of Management Accountants) exam, registered under the code CIMAPRO17-BA2-X1-ENG. Passing it earns the CIMA Certificate in Business Accounting (Cert BA) certification at the Foundation level. It also connects to CIMA Certificate in Business Accounting, CIMA Operational Level (Gateway to Professional Qualification). In a fast-developed industry, this certificate is a promise to your career and your next promotion.
No formal prerequisites, but basic numeracy and accounting knowledge recommended
Vendor policies do evolve, so confirm the current conditions before you register on the official exam page.
The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam contains 60 questions within 90 minutes. Former customers share a consistent secret: two or three regular hours of daily practice beat sporadic cramming. The TestPassKing engine covers every important test point, so a steady routine builds both knowledge and the pacing the clock demands.
Passing CIMA BA2 – Fundamentals of Management Accounting Question Tutorial requires 70%, and the official fee is Varies by region (typically ~£90–£120 per objective test). Retakes bill the full Varies by region (typically ~£90–£120 per objective test) again, so treat readiness as something to verify, not assume: when your TestPassKing practice scores clear the requirement day after day, you are ready to book.
Registration for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial runs through the official channels below.
One scheduling detail: the exam is delivered Computer-based exam at accredited test centres or online (where available).
Yes, CIMA (Chartered Institute of Management Accountants) recommends the following training for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial candidates.
Whichever training you follow, practice daily with the 60 questions in the TestPassKing CIMAPRO17-BA2-X1-ENG package; regular hours with real exam-style items are what turn preparation into a pass.
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is divided into 5 official domains, led by Budgeting and Forecasting, Decision Making Techniques, and Accounting for Materials, Labour and Overheads. The full outline is above; while details shift over time, the main test points stay steady, and we have already sorted them for you.
Yes and yes. If you are a little suspicious, download the free demo of the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial questions and check the material before deciding. After purchase, updates are free for 365 days, with new versions sent to you as soon as test points change; after expiry, extending the update service costs 50% of the regular price.
We promise it in writing: a 100% money-back guarantee under defined conditions. Take the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam within 60 days of purchase; if you fail, claim a full refund according to your transcript by submitting a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, processed within 7 days. The exam must match your product, candidate and payer names must match, and attempts within 3 days of purchase, unused downloads, free materials, and expired orders are excluded. Alternatively, switch freely to other exam material: two equivalent products, free, with updates retained on your original purchase.
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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
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. $71,672
- B. $70,720
- C. $75,500
- D. $71,821
Correct Answer: B 🗳️
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 fixed cost is changed to $20,000 the sales volume required to break even will decrease.
- B. If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
- C. The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
- D. If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
Correct Answer: D 🗳️
A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.
Based on the above information, which of the following statements is correct?
- A. The annuity factor for project A would be lower than the annuity factor for the project B.
- B. The annuity factor for project A would double the annuity factor for project B.
- C. An annuity could be used to calculate the net present value of the projects.
- D. A perpetuity could be used to calculate the net present value of the projects.
Correct Answer: C 🗳️
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.
Correct Answer:
$25
A company produces a single product for which the following cost data are available.
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
- A. $6
- B. $9
- C. $8
- D. $7
Correct Answer: D 🗳️
