CIMA BA2 – Fundamentals of Management Accounting Question Tutorial : CIMAPRO17-BA2-X1-ENG valid dumps

CIMAPRO17-BA2-X1-ENG real exams

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Jul 22, 2026

Q & A: 60 Questions and Answers

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

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

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

                                          1. The budget and actual cost statements for the production department for the latest period were as follows.

                                          Notes.
                                          1. The 10% increase in production was required to meet unexpected additional sales demand.
                                          2. The production manager is responsible for negotiating the price of materials with suppliers.
                                          3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
                                          In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
                                          (Choose two.)

                                          A) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
                                          B) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
                                          C) The basic pay hours should not be flexed; they should remain at 1,000 hours.
                                          D) The material price should be flexed to the actual figure of $3.10 per kg.
                                          E) The fixed costs should be flexed to $40,000 + 10% = $44,000.


                                          2. Based upon extensive historical evidence, a company's daily sales volume is known to be normally distributed with a mean of 1,728 units and a standard deviation of 273 units.
                                          What is the probability that, on any one day, the sales volume will be at least 1,300 units?

                                          A) 5.82%
                                          B) 73.89%
                                          C) 94.18%
                                          D) 44.18%


                                          3. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
                                          $2,100,000.
                                          During month 10, sales revenue was $450,000 and variable costs were $270,000.
                                          What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?

                                          A) 58,5%
                                          B) 70,9%
                                          C) 40,0%
                                          D) 41,5%


                                          4. Assume that a unit of output is the cost object. Which of the following statements is valid?

                                          A) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
                                          B) Royalties paid on per unit basis are an example of an indirect expense.
                                          C) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
                                          D) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.


                                          5. 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.


                                          Solutions:

                                          Question # 1
                                          Answer: B,D
                                          Question # 2
                                          Answer: C
                                          Question # 3
                                          Answer: A
                                          Question # 4
                                          Answer: C
                                          Question # 5
                                          Answer: Only visible for members

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