McAfee Secure sites help keep you safe from identity theft, credit card fraud, spyware, spam, viruses and online scams
My Cart (0)  

CIMA CIMA Certification CIMAPRO17-BA2-X1-ENG

CIMAPRO17-BA2-X1-ENG

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial

Updated: Jul 18, 2026

Q & A: 60 Questions and Answers

CIMAPRO17-BA2-X1-ENG Free Demo download:

PDF Version Test Engine Online Test Engine

CIMAPRO17-BA2-X1-ENG PDF Price: $129.00  $59.99


About CIMA CIMAPRO17-BA2-X1-ENG Exam

There has been a dramatic increase in employee in the field, with many studies projecting that the unemployment rate in this industry is increasing. I don't know whether you are the one in the tide of job losses, if you are a member of the unemployed, you have to think about improving yourself. You should prepare your CIMA CIMAPRO17-BA2-X1-ENG actual test to make sure that you will not be replaced if you are a practitioner. Maybe you are too busy to prepare the CIMAPRO17-BA2-X1-ENG actual test. Our CIMAPRO17-BA2-X1-ENG pass4sure vce will help you solve the problem. Our CIMAPRO17-BA2-X1-ENG training materials are created by professional writer which are more secure than other enterprises.

Free Download CIMAPRO17-BA2-X1-ENG Exam Torrent

Knight Service

Our CIMAPRO17-BA2-X1-ENG valid cram we produced is featured by its high efficiency and good service. We are online for 24 hours. If you have any questions, just contact us without hesitation. We provide pre-trying experience, which means you can have a try before you buy it. Our CIMAPRO17-BA2-X1-ENG prep practice is well received. Most of the people who have bought our products have passed the exam and get the certificate.

Our CIMAPRO17-BA2-X1-ENG study materials have worked hard to provide better user experience. We promise that our content is up to date and once there is a new content, we will update it immediately. We will be responsible for our CIMAPRO17-BA2-X1-ENG training materials until you have passed the exam. What you need to do is to prepare for the exam and not concern with anything else.

High passing rate

Our CIMAPRO17-BA2-X1-ENG training materials are popular because of high quality. People who have made use of our CIMA Certification training materials will have more possibility to get the certificate. The content is written by professions who have studied the exam for many years. When it comes to service and passing rate, our CIMAPRO17-BA2-X1-ENG prep practice is sure to win out over those of our competitors. Compared with other companies, our CIMAPRO17-BA2-X1-ENG : BA2 – Fundamentals of Management Accounting Question Tutorial training materials carries a guarantee for the exam content. We will be responsible for our CIMAPRO17-BA2-X1-ENG valid questions which means the content will continue to update until you have passed the exam. We have a variety of versions for you to choose which can meet all kinds of requirements; you can choose a suitable one.

Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Different versions to be chosen

In order follow the trend of the times, Our CIMAPRO17-BA2-X1-ENG study guide offers the PDF version to you. CIMAPRO17-BA2-X1-ENG PDF files can bring you many benefits. It occupies little memory and is easy to store. The important part is that it can be printed and you can read it at any time. PDF version won't have garbled content and the wrong words. Except for this version, Our CIMA Certification CIMAPRO17-BA2-X1-ENG Latest Torrent also provides online practice. It will be very convenient if you could access the Internet. We have app which has pretty features, you can download after you have bought. What's more, our CIMAPRO17-BA2-X1-ENG training torrent is quite similar to the real exam circumstance; you can experience the exam in advance.

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

SectionObjectives
Budgeting and Forecasting- Budgetary control
  • 1. Variance analysis basics
    • 2. Performance monitoring
      - Budget preparation
      • 1. Functional budgets
        • 2. Master budgets
          Costing Methods- Marginal costing
          • 1. Contribution and break-even analysis
            • 2. Cost-volume-profit (CVP) relationships
              - Absorption costing
              • 1. Inventory valuation
                • 2. Over/under absorption of overheads
                  Decision Making Techniques- Short-term decision making
                  • 1. Limiting factor analysis
                    • 2. Make or buy decisions
                      - Cost analysis for decisions
                      • 1. Relevant costing principles
                        • 2. Incremental cost analysis
                          Introduction to Cost Accounting- Cost units and cost centers
                          • 1. Overhead allocation basics
                            • 2. Absorption of overheads
                              - Cost classification and behavior
                              • 1. Fixed, variable and semi-variable costs
                                • 2. Direct and indirect costs
                                  Accounting for Materials, Labour and Overheads- Labour costing
                                  • 1. Time-based remuneration
                                    • 2. Labour efficiency and productivity
                                      - Material control
                                      • 1. Inventory valuation methods
                                        • 2. Stock control systems

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

                                          1. 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) determines the higher interest rates that must be paid on longer term loans.
                                          C) recognises the fact that earlier cash flows are worth more because they can be reinvested.
                                          D) is used for making short term decisions.


                                          2. 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) $55.00
                                          C) $45.00
                                          D) $46.20


                                          3. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

                                          A) Return on capital employed
                                          B) Gross margin
                                          C) Sales price variance
                                          D) Contribution per unit


                                          4. A company produces a single product for which the following cost data are available.

                                          Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
                                          What is the marginal cost per unit?

                                          A) $6
                                          B) $8
                                          C) $9
                                          D) $7


                                          5. Which THREE of the following are parts of the master budget? (Choose three.)

                                          A) Budgeted statement of financial position.
                                          B) Sales budget.
                                          C) Cash flow budget.
                                          D) Administration overhead budget.
                                          E) Budgeted statement of profit or loss.
                                          F) Finished goods inventory budget.


                                          Solutions:

                                          Question # 1
                                          Answer: A
                                          Question # 2
                                          Answer: D
                                          Question # 3
                                          Answer: D
                                          Question # 4
                                          Answer: D
                                          Question # 5
                                          Answer: A,C,E

                                          1232 Customer ReviewsCustomers Feedback (* Some similar or old comments have been hidden.)

                                          The CIMAPRO17-BA2-X1-ENG exam cram in Itcertmaster are excellent, they helped me pass the exam successfully.

                                          Bill

                                          Bill     5 star  

                                          Pdf exam guide for CIMAPRO17-BA2-X1-ENG was very beneficial. Gave a comprehensive idea of the exam. Thank You Itcertmaster.

                                          Colby

                                          Colby     5 star  

                                          I will prepare my CIMAPRO17-BA2-X1-ENG exam with your products soon.

                                          Kerr

                                          Kerr     4 star  

                                          I have passed CIMAPRO17-BA2-X1-ENG exam last monday, I must say I can't pass exam without this. very good.

                                          Kenneth

                                          Kenneth     4 star  

                                          Exam practising software proved to be value for money. Thank you Itcertmaster for providing such guidance. Advice to all to prepare with the practise exam software in order to get good marks. I got 93% in the certification exam.

                                          Les

                                          Les     4.5 star  

                                          I used and i can say confidently these CIMAPRO17-BA2-X1-ENG exam dumps are valid. Passed it with ease! Thanks!

                                          Sara

                                          Sara     4.5 star  

                                          Passed my CIMAPRO17-BA2-X1-ENG exam with a good score! CIMAPRO17-BA2-X1-ENG exam reference was totally worth it. Great for getting prepared for the CIMAPRO17-BA2-X1-ENG exam!

                                          Tammy

                                          Tammy     5 star  

                                          Very helpful exam guide for the CIMAPRO17-BA2-X1-ENG certification exam. I am thankful to Itcertmaster for this blessing. Passed my exam yesterday with 98%.

                                          Louis

                                          Louis     4.5 star  

                                          I got 97% marks in the CIMAPRO17-BA2-X1-ENG certification exam. Thanks to the best pdf exam guide by Itcertmaster. Made my concepts about the exam very clear.

                                          Julia

                                          Julia     4.5 star  

                                          Sometime money can buy time and happiness. It is worthy it. CIMAPRO17-BA2-X1-ENG dumps is good

                                          Nathaniel

                                          Nathaniel     4 star  

                                          I passed CIMAPRO17-BA2-X1-ENG exam! These CIMAPRO17-BA2-X1-ENG exam questions contain very useful information that has helped me on the CIMAPRO17-BA2-X1-ENG exam. Thank you very much!

                                          Merle

                                          Merle     5 star  

                                          Hello! Guys anyone of you planning for the CIMA Certification Exam than do not go away Itcertmaster is the best site for CIMAPRO17-BA2-X1-ENG real exam dumps. I testify it as I just took THE EXAM

                                          Milo

                                          Milo     4 star  

                                          I passed my exam using Itcertmaster dumps for the CIMAPRO17-BA2-X1-ENG certification exam. Must say they help a lot in understanding the questions well. Thank you Itcertmaster.

                                          Marjorie

                                          Marjorie     4.5 star  

                                          Guys, tis site helps… CIMAPRO17-BA2-X1-ENG practice tests are quite good. i ve completed one test and feel more then ready to sit for real exam.

                                          Antoine

                                          Antoine     5 star  

                                          Passed! Valid exam learning materials. Most questions from this dump. The sort of answers is different. You can tell. Most questions and answers are valid.

                                          Omar

                                          Omar     4 star  

                                          Hi there, i have finished my CIMAPRO17-BA2-X1-ENG exam. I really appreciate your help with CIMAPRO17-BA2-X1-ENG exam braindumps. They are valid. Thank you for your good stuff!

                                          Steven

                                          Steven     4 star  

                                          These CIMAPRO17-BA2-X1-ENG exam dumps are some of the best dumps around. I passed my exam so well. I am thankful!

                                          Arlen

                                          Arlen     4 star  

                                          Passing CIMAPRO17-BA2-X1-ENG certification exams has been made easy by Itcertmaster experts’ team. They are highly professional in their approach as they provided me the exact training material to get sit in my CIMAPRO17-BA2-X1-ENG exam with confidence and helped me passing my C2150-614 exam with 95% marks.

                                          Ingram

                                          Ingram     4.5 star  

                                          At first I was really troubled thinking that I wouldn’t be able to comprehend CIMAPRO17-BA2-X1-ENG exam all, but when I started preparing for the exam use CIMAPRO17-BA2-X1-ENG exam dumps,everything went as smooth as butter.

                                          Samantha

                                          Samantha     5 star  

                                          LEAVE A REPLY

                                          Your email address will not be published. Required fields are marked *

                                          Contact US:  
                                           [email protected]
                                           [email protected]  Support

                                          Free Demo Download

                                          Popular Vendors
                                          Adobe
                                          Alcatel-Lucent
                                          Avaya
                                          BEA
                                          CheckPoint
                                          CIW
                                          CompTIA
                                          CWNP
                                          EC-COUNCIL
                                          EMC
                                          EXIN
                                          Hitachi
                                          HP
                                          ISC
                                          ISEB
                                          Juniper
                                          Lpi
                                          Network Appliance
                                          Nortel
                                          Novell
                                          SASInstitute
                                          Symantec
                                          The Open Group
                                          Tibco
                                          VMware
                                          Zend-Technologies
                                          IBM
                                          Lotus
                                          OMG
                                          Oracle
                                          RES Software
                                          all vendors