Pass4training offer you the best valid and useful CIMA CIMAPRO17-BA2-X1-ENG training material
Updated: Sep 03, 2026
No. of Questions: 60 Questions & Answers with Testing Engine
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| 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 |
| Related Certifications: | BA1 Fundamentals of Business Economics CIMA Certificate in Business Accounting BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Real Exam Qty: | 60 |
| Passing Score: | 100 out of 150 scaled score |
| Exam Format: | Multiple Choice, Drag and Drop, Drop Down, Scenario-Based Questions, Hot Spot, Multiple Response, Computer-Based Objective Test, Number Entry |
| Available Languages: | English |
| Sample Questions: | CIMA CIMAPRO17-BA2-X1-ENG 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 |
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Investment and Strategic Decisions
|
| Planning and Control | 30% | - Performance Measurement and Control
|
| The Context of Management Accounting | 10% | - Role of CIMA
|
| Costing | 25% | - Absorption and Marginal Costing
|
Question 1
FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.
Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.
Question 2
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. 8,900 units
C. 1,700 units
D. 3,300 units
Question 3
Which of the following is a relevant cost?
A. A historical cost
B. A sunk cost
C. A committed cost
D. An incremental cost
Question 4
The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?
A. Fixed cost
B. Semi-variable cost
C. Variable cost
D. Stepped fixed cost
Question 5
The concept of the time value of money:
A. recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
B. recognises the fact that earlier cash flows are worth more because they can be reinvested.
C. is used for making short term decisions.
D. determines the higher interest rates that must be paid on longer term loans.
Solutions:
| Question 1 Answer: Only visible for members | Question 2 Answer: D | Question 3 Answer: D | Question 4 Answer: B | Question 5 Answer: A |
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