The CIMA name on a certification still changes how recruiters read a resume. Earning it means passing the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam, and the 60 practice questions at Actual4Exams are the most direct route between where you are and that passing score.
CIMA CIMAPRO17-BA2-X1-ENG Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | BA2 – Fundamentals of Management Accounting Question Tutorial |
| Exam Number: | CIMAPRO17-BA2-X1-ENG |
| Passing Score: | 100 out of 150 scaled score |
| Exam Format: | Hot Spot, Multiple Choice, Multiple Response, Number Entry, Drag and Drop, Drop Down, Computer-Based Objective Test, Scenario-Based Questions |
| Real Exam Qty: | 60 |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Related Certifications: | BA1 Fundamentals of Business Economics BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA3 Fundamentals of Financial Accounting CIMA Certificate in Business Accounting |
| Sample Questions: |  |
| Exam Way: | On-demand computer-based exam delivered through Pearson VUE test centres and selected online delivery options. |
| Pre Condition: | No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification. |
| Official Syllabus URL: | https://www.aicpa-cima.com/resources/landing/exam-blueprints |
CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Planning and Control | 30% | - Performance Measurement and Control
|
| Costing | 25% | - Cost Identification and Classification
|
| Decision Making | 35% | - Investment and Strategic Decisions
|
| The Context of Management Accounting | 10% | - Purpose of Management Accounting
|
CIMAPRO17-BA2-X1-ENG Exam Questions Answered: CIMA Candidates' FAQ
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is an official exam run by Chartered Institute of Management Accountants (CIMA) under exam code CIMAPRO17-BA2-X1-ENG. Passing it awards the CIMA Certification certification, which sits at the Certificate Level tier. It also counts toward related credentials such as CIMA Certificate in Business Accounting, BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law. Certified professionals remain in shorter supply than the market wants, which is precisely why this exam keeps showing up in conversations about better roles and better pay.
The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam gives you 120 minutes to work through 60 questions. That is a tight ratio, and it punishes candidates who get emotionally attached to any single item. The fix is mechanical: answer what you know, flag what you do not, and keep moving. A few full-length timed runs in the Actual4Exams test engine, with its randomized question order, will calibrate your pace far better than untimed reading ever could.
No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification.
Vendor rules do get revised, so treat this as your starting point and confirm the current eligibility details before booking via the official exam page.
It is. Actual4Exams publishes a free PDF demo of the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial material, so the product can prove itself before you pay. Your purchase then comes with 365 days of free updates, and once that period ends, extending the update service costs 50% of the regular price. The test engine software itself is verified malware-free and safe to install.
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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial breaks down into 4 official domains, led by The Context of Management Accounting (10%), Costing (25%), and Decision Making (35%). You will find the full topic-by-topic outline above on this page; use the weightings to budget your study hours where they pay back the most.
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
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. $46.20
- D. $37.80
Which of the following is NOT a characteristic of useful operational level information?
- A. Sufficiently accurate.
- B. Available immediately.
- C. Focused on the decision to be made.
- D. Governed by financial reporting standards.
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:
- A. $2,202 favourable.
- B. $2,202 adverse.
- C. $462 favourable.
- D. $462 adverse.
DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
A project is about to be launched. Two of the three possible outcomes and their associated probabilities are as follows:
The remaining possible outcome is a $70,000 gain.
What is the correct calculation of the expected value of the project?
- A. ($30,000 + $70,000 - $25,000) / 3
- B. ($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)
- C. ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)
- D. ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)
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