CIMAPRO17-BA2-X1-ENG exam dumps

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  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • No. of Questions: 60 Questions and Answers
  • Updated: Sep 10, 2026

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Get an edge on your CIMA BA2 – Fundamentals of Management Accounting Question Tutorial journey with premium CIMAPRO17-BA2-X1-ENG practice tests from Actual4Labs. We offer 60 questions with comprehensive updates throughout 2026, giving you the exact preparation you need.

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 Duration:120 minutes
Passing Score:100/150 (scaled score, approx 70%)
Exam Price:GBP 117 / USD 157 (2026 rates)
Exam Format:Drag and drop, Multiple choice, Computer-based objective test, Scenario-based questions, Number entry
Available Languages:Chinese, Russian, Polish, English, Spanish, Turkish
Certificate Validity Period:Valid indefinitely before progressing to Professional Qualification
Real Exam Qty:60
Related Certifications:BA4 Fundamentals of Ethics, Corporate Governance and Business Law
BA3 Fundamentals of Financial Accounting
BA1 Fundamentals of Business Economics
Recommended Training:CIMAstudy Online Learning
CIMA Official Study Text
Exam Registration:Pearson VUE Booking
CIMA Official Registration
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
Topic 1: Planning and Control30%- Flexible budgets and standard costing
- Variance analysis
- Reporting for control and performance measurement
- Budgeting concepts and preparation
Topic 2: Costing25%- Activity-based costing
- Absorption and marginal costing
- Process costing and joint products
- Cost classification and behaviour
- Materials, labour and overhead costing
Topic 3: Decision Making35%- Risk and uncertainty in decision making
- Capital investment appraisal
- Pricing decisions
- Cost-volume-profit analysis
- Relevant costing for short-term decisions
Topic 4: The Context of Management Accounting10%- Comparison with financial accounting
- Role of management accounting
- CIMA code of ethics
- Business environment and organizational structure

Everything You Need to Know: CIMA CIMAPRO17-BA2-X1-ENG Exam

The CIMAPRO17-BA2-X1-ENG exam is a core requirement for the Certificate in Business Accounting certification at the Certificate / Entry Level level. Earning this validates your skills for credentials like BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law.

Candidates will face 60 questions and have 120 minutes to complete the exam. This means you need strict time management. We strongly recommend taking timed practice tests to ensure you can maintain a steady pace without rushing when under actual exam time pressure.

The official examination fee is GBP 117 / USD 157 (2026 rates), and you must achieve a score of 100/150 (scaled score, approx 70%) to pass. Since retaking the test requires paying the full fee again, utilizing accurate practice materials for thorough self-assessment beforehand is crucial to protect your investment.

Candidate requirements include: No formal prerequisites; open to all students, no prior accounting qualification required. Please verify all eligibility details on the official certification page before scheduling your appointment.

Registration is handled through official testing partners. The exam is delivered via Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring. You can sign up here:

The vendor suggests following official learning paths to build a foundational understanding:

Once you complete your training, use the 60 practice questions from Actual4Labs to refine your exam readiness.

Absolutely. A free PDF demo is available for you to evaluate the quality of our questions. Once purchased, you receive 365 days of free updates. If your access expires, you can renew it at a 50% discount to keep your materials current.

Your CIMAPRO17-BA2-X1-ENG practice materials are delivered instantly. You can download them right away, and a copy will be sent to your email within one minute (contact support if not received in 2 hours). You can install the software on an unlimited number of computers. We also offer a 100% Money Back Guarantee: if you fail the corresponding exam within 60 days of purchase, you can claim a full refund. To apply, submit your enrollment slip and official Score Report PDF within 2 days after taking the test (processing takes up to 7 days). Note: failures within 3 days of purchase, downloaded but unattempted exams, free materials, and expired orders are excluded. The payer's name must match the candidate's name. Alternatively, you can exchange your order for two free exams of equal value and keep the original product's updates.

The syllabus is divided into 4 main domains. Key areas include "Decision Making" (35%), "Costing" (25%), "The Context of Management Accounting" (10%). For a comprehensive breakdown of all measured skills, please review the complete exam outline table provided above.

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

DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:

Answer:

The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

  • A. $37.80
  • B. $45.00
  • C. $55.00
  • D. $46.20
Answer: D

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.

Answer:

-128.10

A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

  • A. $27,500
  • B. $20,000
  • C. $5,000
  • D. $30,000
Answer: C

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. 36,000
  • B. 8,000
  • C. 32,000
  • D. 9,000
Answer: C

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