Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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Updated: Sep 07, 2026
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- Total Questions: 60
- Updated on: Sep 07, 2026
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- Total Questions: 60
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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 |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Passing Score: | 100 out of 150 scaled score |
| Related Certifications: | BA1 Fundamentals of Business Economics CIMA Certificate in Business Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA3 Fundamentals of Financial Accounting |
| Exam Format: | Scenario-Based Questions, Number Entry, Multiple Choice, Drag and Drop, Hot Spot, Computer-Based Objective Test, Multiple Response, Drop Down |
| Sample Questions: | DOWNLOAD DEMO |
| 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 |
|---|---|---|
| Topic 1: Costing | 25% | - Absorption and Marginal Costing
|
| Topic 2: Planning and Control | 30% | - Budgeting
|
| Topic 3: Decision Making | 35% | - Short-Term Decision Making
|
| Topic 4: The Context of Management Accounting | 10% | - Role of CIMA
|
FAQs for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Candidates
The CIMAPRO17-BA2-X1-ENG exam leads to the CIMA Certification certification from Chartered Institute of Management Accountants (CIMA). It is positioned at the Certificate Level level. The exam validates the knowledge and skills expected of candidates preparing for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial.
Related certifications include:
- CIMA Certificate in Business Accounting
- BA1 Fundamentals of Business Economics
- BA3 Fundamentals of Financial Accounting
- BA4 Fundamentals of Ethics, Corporate Governance and Business Law
The CIMAPRO17-BA2-X1-ENG exam includes 60 questions and allows 120 minutes. Before test day, divide the available time by the number of questions in a timed practice set to establish a steady per-question pace. If a difficult item starts consuming too much time, mark it for review and move forward instead of losing momentum. A full timed practice session can help you decide when to move on, when to return, and how much buffer to reserve for a final check.
No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification.
Eligibility rules can change, so confirm the current requirements on the official exam page before registering.
Yes. Actual4dump provides a free PDF demo so you can review the format, question style, and answer quality before placing an order. Your purchase includes 365 days of free updates, and expired products can receive continued update service at a 50% discount.
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The current CIMAPRO17-BA2-X1-ENG outline is organized into 4 top-level domains. The first listed areas include:
- Costing (25%)
- Decision Making (35%)
- The Context of Management Accounting (10%)
Review the Exam Topics section above for the complete outline and any nested subtopics.
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
- A. Division A
- B. Division C
- C. Division B
- D. Division D
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 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) + ($25,000 x 0.2)
- B. ($30,000 x 0.7) + ($70,000 x (1.0 - (0.2 + 0.7))) - ($25,000 x 0.2)
- C. ($30,000 + $70,000 - $25,000) x (0.7 + (1.0 - (0.2 + 0.7)) + 0.2)
- D. ($30,000 + $70,000 - $25,000) / 3
Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:
What is the arithmetic mean of the number of new customers per month?
- A. 8.50
- B. 6.38
- C. 6.50
- D. 6.22
A management accountant has forecast the following cash inflows from four potential projects.
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
- A. Project C
- B. Project D
- C. Project B
- D. Project A
A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:
- A. 1,724 units
- B. 1,596 units
- C. 1,890 units
- D. 1,494 units
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