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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) |
| Related Certifications: | CIMA Operational Level (Gateway to Professional Qualification) CIMA Certificate in Business Accounting |
| Passing Score: | 70% |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Exam Format: | Objective test (multiple-choice questions), Computer-based exam |
| Exam Duration: | 90 minutes |
| Certificate Validity Period: | No expiry (CIMA Certificate in Business Accounting does not expire) |
| Recommended Training: | CIMA BA2 Learning Support CIMA Official Study Resources |
| 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 |
|---|---|
| Decision Making Techniques | - Cost analysis for decisions
|
| Accounting for Materials, Labour and Overheads | - Labour costing
|
| Costing Methods | - Absorption costing
|
| Introduction to Cost Accounting | - Cost units and cost centers
|
| Budgeting and Forecasting | - Budgetary control
|
Common Questions About the CIMA CIMAPRO17-BA2-X1-ENG Exam
The CIMAPRO17-BA2-X1-ENG exam, officially known as CIMA BA2 – Fundamentals of Management Accounting Question Tutorial, is the CIMA test that leads to the CIMA Certificate in Business Accounting (Cert BA) certification at the Foundation level. Passing it validates the skills employers expect from a certified professional. It is also associated with related credentials such as CIMA Certificate in Business Accounting, CIMA Operational Level (Gateway to Professional Qualification).
The CIMAPRO17-BA2-X1-ENG exam contains 60 questions, and you have 90 minutes to complete them. Work out your per-question pace before test day, and flag slow items instead of stalling on them — time pressure, not knowledge, sinks many first attempts. Timed mock exams in the Actual4Exams test engines are the most reliable way to build that rhythm.
The passing score for the CIMAPRO17-BA2-X1-ENG exam is 70%, and the official registration fee is Varies by region (typically ~£90–£120 per objective test). If you miss the mark, a retake means paying the full fee again, so book your seat only when you are ready. A practical benchmark: score consistently above the passing line on timed practice tests before scheduling the real exam.
No formal prerequisites, but basic numeracy and accounting knowledge recommended
Entry requirements can change, so confirm the latest conditions on the official exam page: https://www.cimaglobal.com.
You can book the CIMAPRO17-BA2-X1-ENG exam through the official registration channels below:
Exam delivery: Computer-based exam at accredited test centres or online (where available). Seats at popular test centers fill quickly, so schedule early once your preparation is on track.
CIMA recommends the following training options for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial candidates:
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The official CIMA BA2 – Fundamentals of Management Accounting Question Tutorial outline is organized into 5 domains. The first three are:
- Introduction to Cost Accounting
- Accounting for Materials, Labour and Overheads
- Costing Methods
See the complete exam topics section above for the full outline and the weighting of every domain.
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
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. The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
- C. If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
- D. If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
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.
431000
The following data relate to the latest period.
A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)
- A. An adverse material price variance.
- B. A favourable labour rate variance.
- C. An adverse sales price variance.
- D. A favourable sales volume contribution variance.
- E. An adverse labour efficiency variance.
The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:
- A. 3,900 units
- B. 3,300 units
- C. 8,900 units
- D. 1,700 units
FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:
What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.
5.4
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