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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | BA2 – Fundamentals of Management Accounting (Question Tutorial) |
| Exam Number: | CIMAPRO17-BA2-X1-ENG |
| Real Exam Qty: | 60 |
| Related Certifications: | CIMA Certificate in Business Accounting CIMA Operational Level (Gateway to Professional Qualification) |
| Certificate Validity Period: | No expiry (CIMA Certificate in Business Accounting does not expire) |
| Passing Score: | 70% |
| Exam Duration: | 90 minutes |
| Available Languages: | English |
| Exam Format: | Objective test (multiple-choice questions), Computer-based exam |
| Exam Price: | Varies by region (typically ~£90–£120 per objective test) |
| Recommended Training: | CIMA Official Study Resources CIMA BA2 Learning Support |
| Exam Registration: | CIMA Official Exam Registration |
| Sample Questions: | ![]() |
| Exam Way: | Computer-based exam at accredited test centres or online (where available) |
| Pre Condition: | No formal prerequisites, but basic numeracy and accounting knowledge recommended |
| Official Syllabus URL: | https://www.cimaglobal.com |
| Section | Objectives |
|---|---|
| Costing Methods | - Marginal costing
|
| Introduction to Cost Accounting | - Cost units and cost centers
|
| Accounting for Materials, Labour and Overheads | - Labour costing
|
| Decision Making Techniques | - Short-term decision making
|
| Budgeting and Forecasting | - Budget preparation
|
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is an official CIMA (Chartered Institute of Management Accountants) certification exam, listed under the code CIMAPRO17-BA2-X1-ENG. Clearing it earns the CIMA Certificate in Business Accounting (Cert BA) certification, a Foundation-level credential. It also ties into CIMA Certificate in Business Accounting, CIMA Operational Level (Gateway to Professional Qualification), which makes it a useful anchor for a longer certification plan. For employers, the value is simple: the vendor itself has verified what you know.
You will work through 60 questions in 90 minutes on the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam. The content is only half the battle; the clock is the other half. Train both at once: set the ValidDumps test engine to full timed mode, practice skipping and returning to stubborn items, and repeat until finishing with minutes to spare feels normal rather than lucky.
Passing CIMA BA2 – Fundamentals of Management Accounting Question Tutorial requires 70%, and the official registration fee is Varies by region (typically ~£90–£120 per objective test). Remember that a retake bills the same Varies by region (typically ~£90–£120 per objective test) all over again, so winging it is the most expensive strategy on the table. A better approach: benchmark yourself with the ValidDumps practice tests first, and schedule the real exam only once your scores sit comfortably and consistently above the requirement.
No formal prerequisites, but basic numeracy and accounting knowledge recommended
Requirements do evolve, so before you spend a registration fee, verify the current conditions on the official exam page.
Registration for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is handled through the vendor's official channels below.
One more detail for your planning: the exam is delivered Computer-based exam at accredited test centres or online (where available).
CIMA (Chartered Institute of Management Accountants) recommends the following training resources for the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam.
Training tells you what to learn; practice questions teach you how the exam asks it. Pair either with the 60 items in the ValidDumps CIMAPRO17-BA2-X1-ENG package and you cover both halves.
Yes. The free demo on this page contains a portion of the complete CIMA BA2 – Fundamentals of Management Accounting Question Tutorial question set, enough to judge the accuracy and the clarity of the explanations for yourself. After purchase, updates are free for 365 days, and once your product expires you can extend the update service at a 50% discount.
ValidDumps provides a 100% money-back guarantee with clearly stated conditions. Take the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam within 60 days of purchase; if you fail, you may claim a full refund, as long as the exam matches your product. Exams taken within 3 days of purchase are not eligible, and neither are products that were downloaded but never used, free materials, or expired orders; the candidate name must match the payer name. File the claim with a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and it is processed within 7 days. If you would rather exchange than refund, you can receive two other exam products of equal value free of charge and keep the update service on your original purchase.
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The official CIMA BA2 – Fundamentals of Management Accounting Question Tutorial syllabus comprises 5 domains. The heaviest hitters are Accounting for Materials, Labour and Overheads, Budgeting and Forecasting, and Introduction to Cost Accounting. The complete outline sits above on this page; walk it top to bottom and mark every line you could not teach to someone else.
Question 1
A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)
A. A relevant cost of $5,000 for the viability report.
B. A relevant cost of $25,000 each year for administration.
C. A relevant cost of $40,000 for the redundancy payment.
D. A relevant cost of $30,000 for the machine.
E. A relevant cost of $10,000 for the machine.
F. A relevant revenue of $12,000 for the machine.
Question 2
A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.
If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:
A. 0.11
B. 0.16
C. 0.40
D. 0.35
Question 3
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 basic pay hours should not be flexed; they should remain at 1,000 hours.
B. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
C. The material price should be flexed to the actual figure of $3.10 per kg.
D. The fixed costs should be flexed to $40,000 + 10% = $44,000.
E. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
Question 4
A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?
A. 32,000
B. 8,000
C. 9,000
D. 36,000
Question 5
FILL BLANK
A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z? Give your answer to the nearest dollar.
Solutions:
| Question 1 Answer: A,B,E | Question 2 Answer: C | Question 3 Answer: B,C | Question 4 Answer: A | Question 5 Answer: Only visible for members |
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