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The moment your payment clears, your CIMAPRO17-BA2-X1-ENG practice questions are already on their way — 2Pass4sure delivers by email within one minute. No shipping, no waiting: download the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial package and start working through 60 practice questions tonight.

CIMA CIMAPRO17-BA2-X1-ENG Exam Overview:

Certification Vendor:CIMA (Chartered Institute of Management Accountants)
Exam Name:BA2 – Fundamentals of Management Accounting (Question Tutorial)
Exam Number:CIMAPRO17-BA2-X1-ENG / CIMAPRA17-BA2-1
Exam Price:GBP 117 / USD 157 (2026 rates)
Passing Score:100/150 (scaled score, approx 70%)
Available Languages:Chinese, English, Turkish, Russian, Polish, Spanish
Real Exam Qty:60
Exam Format:Multiple choice, Computer-based objective test, Drag and drop, Scenario-based questions, Number entry
Certificate Validity Period:Valid indefinitely before progressing to Professional Qualification
Related Certifications:BA4 Fundamentals of Ethics, Corporate Governance and Business Law
BA1 Fundamentals of Business Economics
BA3 Fundamentals of Financial Accounting
Exam Duration:120 minutes
Recommended Training:CIMAstudy Online Learning
CIMA Official Study Text
Exam Registration:CIMA Official Registration
Pearson VUE Booking
Sample Questions: DOWNLOAD DEMO
Exam Way:Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring
Pre Condition:No formal prerequisites; open to all students, no prior accounting qualification required
Official Syllabus URL:https://www.cimaglobal.com/Qualifications/cert-ba/BA2/

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

SectionWeightObjectives
Planning and Control30%- Budgeting concepts and preparation
- Reporting for control and performance measurement
- Variance analysis
- Flexible budgets and standard costing
Costing25%- Absorption and marginal costing
- Process costing and joint products
- Activity-based costing
- Cost classification and behaviour
- Materials, labour and overhead costing
The Context of Management Accounting10%- Role of management accounting
- Comparison with financial accounting
- Business environment and organizational structure
- CIMA code of ethics
Decision Making35%- Pricing decisions
- Risk and uncertainty in decision making
- Relevant costing for short-term decisions
- Capital investment appraisal
- Cost-volume-profit analysis

CIMA CIMAPRO17-BA2-X1-ENG Exam FAQ — What Candidates Ask Most

The CIMAPRO17-BA2-X1-ENG exam is the official CIMA exam for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial. Passing it earns you the Certificate in Business Accounting credential, which sits at the Certificate / Entry Level level. It is also connected to BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law, so what you learn carries over if you plan to pursue those paths as well. Employers treat the certification as verified proof of skill, which is why structured preparation with 2Pass4sure's practice questions pays off.

The CIMAPRO17-BA2-X1-ENG exam contains 60 questions, and the time limit is 120 minutes. Translate that into a pacing plan before exam day: know roughly how long you can afford per item, flag anything that stalls you, and circle back at the end instead of burning minutes. Two or three full timed sessions in 2Pass4sure's test engine will teach you that rhythm far better than untimed reading ever will.

The passing score for the CIMAPRO17-BA2-X1-ENG exam is 100/150 (scaled score, approx 70%), and the official registration fee is GBP 117 / USD 157 (2026 rates). Remember that a failed attempt means paying that fee again in full for a retake, so treat self-assessment as part of the budget: run 2Pass4sure's practice questions under timed conditions and only book your seat once your scores sit comfortably above the passing bar.

No formal prerequisites; open to all students, no prior accounting qualification required Eligibility details can change, so before you register, confirm the current requirements on the official exam page: https://www.cimaglobal.com/Qualifications/cert-ba/BA2/.

You can book the CIMAPRO17-BA2-X1-ENG exam through the official registration channels below:

Exam delivery method: Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring.

CIMA points candidates to the following official training options:

Once the coursework has built your foundation, the fastest way to turn theory into exam readiness is drilling with 2Pass4sure's 60 practice questions for the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam.

Yes. 2Pass4sure offers a free PDF demo of the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial practice questions on the samples page, so you can judge the format and quality yourself before paying anything. Every purchase also includes 365 days of free updates, and after the product expires you can extend the update service at a 50% discount from within your member zone.

If you take the corresponding exam within 60 days of purchase and do not pass, 2Pass4sure backs you with a 100% money-back guarantee. To claim it, submit a scanned copy of your exam enrollment slip together with your official Score Report PDF within 2 days of the exam, and the refund is processed within 7 days. The guarantee does not apply to attempts made within the first 3 days after purchase, to products downloaded without actually sitting the exam, or to free materials and expired orders, and the candidate name must match the payer's name. If you would rather have study material than money, you can instead exchange for two additional exam products of equal value, free of charge, while keeping the update service on your original purchase. Delivery itself is instant: your download is available right after payment and a copy reaches your mailbox within one minute — if nothing arrives within 2 hours, contact customer service. You may install the product on as many computers as you need.

The official CIMA BA2 – Fundamentals of Management Accounting Question Tutorial blueprint is organized into 4 domains. The leading areas are:

  • Decision Making — 35% of the exam
  • Planning and Control — 30% of the exam
  • Costing — 25% of the exam

For the complete domain-by-domain breakdown with every subtopic, see the Exam Topics outline above.

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

Question 1

A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A. The opening inventory.
B. The under or over absorbed fixed production overheads.
C. The actual fixed production overheads.
D. The closing inventory.
E. The fixed production overhead absorption rate.


Question 2

A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

A. Outlet B
B. Outlet C
C. Outlet D
D. Outlet A


Question 3

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. 1,890 units
B. 1,596 units
C. 1,494 units
D. 1,724 units


Question 4

An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A. If the selling price changed to $22 per unit, the breakeven point would become lower.
B. If the contribution to sales ratio changed to 30%, the breakeven point would become higher.
C. If the fixed cost changed to $445,000, the breakeven point would not change.
D. If the sales volume changed to 220,000 units, the breakeven point would not change.
E. If the variable cost changed to $16 per unit, the breakeven point would become lower.


Question 5

FILL BLANK
A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.


Solutions:

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

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