CIMA CIMAPRO17-BA2-X1-ENG Valid Dump : BA2 – Fundamentals of Management Accounting Question Tutorial

CIMAPRO17-BA2-X1-ENG real exams

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Sep 05, 2026

Q & A: 60 Questions and Answers

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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

SectionObjectives
Accounting for Materials, Labour and Overheads- Material control
  • 1. Stock control systems
    • 2. Inventory valuation methods
      - Labour costing
      • 1. Time-based remuneration
        • 2. Labour efficiency and productivity
          Introduction to Cost Accounting- Cost units and cost centers
          • 1. Overhead allocation basics
            • 2. Absorption of overheads
              - Cost classification and behavior
              • 1. Direct and indirect costs
                • 2. Fixed, variable and semi-variable costs
                  Costing Methods- Marginal costing
                  • 1. Contribution and break-even analysis
                    • 2. Cost-volume-profit (CVP) relationships
                      - Absorption costing
                      • 1. Inventory valuation
                        • 2. Over/under absorption of overheads
                          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
                                  Budgeting and Forecasting- Budget preparation
                                  • 1. Master budgets
                                    • 2. Functional budgets
                                      - Budgetary control
                                      • 1. Variance analysis basics
                                        • 2. Performance monitoring

                                          CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

                                          Question #1

                                          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. $7
                                          • B. $8
                                          • C. $9
                                          • D. $6
                                          Answer: A
                                          Question #2

                                          Which of the following would NOT be an appropriate performance measure for a profit centre manager?

                                          • A. Gross margin
                                          • B. Contribution per unit
                                          • C. Return on capital employed
                                          • D. Sales price variance
                                          Answer: B
                                          Question #3

                                          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:

                                          Answer:

                                          Question #4

                                          FILL BLANK
                                          A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
                                          The two countries use different currencies.
                                          The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

                                          What is the coefficient of variation of this data?
                                          Give your answer as a percentage to one decimal place.

                                          Answer:

                                          0.143
                                          Explanation/Reference: https://www.statisticshowto.datasciencecentral.com/probability-and-statistics/how-to-find-a- coefficient-of-variation/

                                          Question #5

                                          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. $71,821
                                          • B. $70,720
                                          • C. $71,672
                                          • D. $75,500
                                          Answer: B
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                                          No help, Full refund!

                                          Actual4Exams confidently stands behind all its offerings by giving Unconditional "No help, Full refund" Guarantee. Since the time our operations started we have never seen people report failure in the CIMA CIMAPRO17-BA2-X1-ENG exam after using our products. With this feedback we can assure you of the benefits that you will get from our products and the high probability of clearing the CIMAPRO17-BA2-X1-ENG exam.

                                          We still understand the effort, time, and money you will invest in preparing for your certification exam, which makes failure in the CIMA CIMAPRO17-BA2-X1-ENG exam really painful and disappointing. Although we cannot reduce your pain and disappointment but we can certainly share with you the financial loss.

                                          This means that if due to any reason you are not able to pass the CIMAPRO17-BA2-X1-ENG actual exam even after using our product, we will reimburse the full amount you spent on our products. you just need to mail us your score report along with your account information to address listed below within 7 days after your unqualified certificate came out.

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