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  • CIMAPRA17-BA2-1: BA2 - Fundamentals of Management Accounting

CIMAPRA17-BA2-1 Exam Questions

Exam Name: BA2 - Fundamentals of Management Accounting
Exam Code: CIMAPRA17-BA2-1
Related Certification(s): CIMA Certificate in Business Accounting Certification
Certification Provider: CIMA
Actual Exam Duration: 120 Minutes
Number of CIMAPRA17-BA2-1 practice questions in our database: 382 (updated: Mar. 22, 2025)
Expected CIMAPRA17-BA2-1 Exam Topics, as suggested by CIMA :
  • Topic 1: Macroeconomic and institutional context of business: Business accountants preparing for the CIMAPRA17-BA2-1 exam must understand the broader context in which businesses operate. This topic will provide an overview of the economic and institutional environment, including the role of management accountants and professional bodies like CIMA.
  • Topic 2: Costing: Identifying and classifying costs is a fundamental skill for business accountants. Absorption and marginal costing methods are covered in this topic. Understanding these concepts will enable accountants to allocate costs effectively, evaluate business efficiency, and provide accurate financial insights to drive strategic choices.
  • Topic 3: Planning and control: Budgeting, variance analysis, performance measurement, and management reporting are crucial for business planning and control. This CIMAPRA17-BA2-1 exam topic will empower accountants with the tools to set financial goals, track performance, and identify areas for improvement. By mastering these techniques, accountants can effectively monitor the financial health of a business and facilitate data-driven decision-making.
  • Topic 4: Decision making: Risk assessment and short-term and long-term decision-making techniques are vital for business accountants. This topic will explore the impact of risk and provide a range of analytical tools to support strategic choices. By understanding these concepts, accountants can actively contribute to the business success by identifying opportunities, mitigating risks, and making well-informed decisions.
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Earlean

26 days ago
CIMA BA2 certified! Pass4Success's relevant questions saved me tons of study time.
upvoted 0 times
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Mitzie

2 months ago
Aced the CIMA BA2! Pass4Success's materials were crucial for my quick study plan.
upvoted 0 times
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Harrison

2 months ago
Happy to announce that I passed the CIMA BA2 exam. The Pass4Success practice questions really helped. There was one question about planning and control that asked to explain the purpose of a flexible budget. I wasn't entirely sure, but I passed nonetheless!
upvoted 0 times
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Cecilia

3 months ago
CIMA BA2 success! Pass4Success made my last-minute preparation so much easier.
upvoted 0 times
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Edmond

4 months ago
I passed the CIMA BA2 exam, and the Pass4Success practice questions were a great resource. One tricky question was about the context of management accounting, asking how it supports business strategy. I wasn't confident in my response, but I still passed!
upvoted 0 times
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Rima

4 months ago
Passed CIMA BA2 in record time! Pass4Success's focused questions were a game-changer.
upvoted 0 times
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Ressie

4 months ago
Excited to share that I passed the CIMA BA2 exam! The Pass4Success practice questions were invaluable. One question that I found difficult was about costing, specifically the differences between job costing and process costing. I wasn't sure of my answer, but I managed to pass!
upvoted 0 times
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Laila

5 months ago
I just passed the CIMA BA2 exam, and the Pass4Success practice questions were a huge help. One question that puzzled me was about decision-making, particularly the steps involved in the decision-making process. It asked to identify the most critical step, and I had to make an educated guess. Still, I passed!
upvoted 0 times
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Scarlet

5 months ago
CIMA BA2 done and dusted! Couldn't have done it without Pass4Success's efficient exam prep.
upvoted 0 times
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Johana

5 months ago
Passing the CIMA BA2 exam was a great achievement for me, thanks to Pass4Success practice questions. There was a challenging question about the context of management accounting, specifically the difference between financial and management accounting. I wasn't entirely sure, but I passed!
upvoted 0 times
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Alberto

6 months ago
I am thrilled to have passed the CIMA BA2 exam. The Pass4Success practice questions were spot on. One question that caught me off guard was about the different types of budgets used in planning and control. It asked to compare zero-based budgeting with incremental budgeting. I had to guess, but I still made it through!
upvoted 0 times
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Vivienne

6 months ago
Wow, the CIMA BA2 was tough but I made it! Thanks Pass4Success for the spot-on practice materials.
upvoted 0 times
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Kate

6 months ago
Lean accounting concepts appeared. Know how lean principles affect traditional cost accounting methods.
upvoted 0 times
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Derick

6 months ago
Just passed the CIMA BA2 exam! The Pass4Success practice questions were a lifesaver. There was one tricky question on the exam about the role of management accounting in strategic decision-making. It asked how management accounting contributes to long-term planning. I wasn't confident in my answer, but I still passed!
upvoted 0 times
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Janine

6 months ago
Just finished the exam! Strategic cost management questions were present. Understand how cost information supports strategic decisions. Thanks Pass4Success for the comprehensive prep in a short time!
upvoted 0 times
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Lisha

7 months ago
I recently passed the CIMA BA2 exam, and I must say the Pass4Success practice questions were incredibly helpful. One question that stumped me was about the different types of costing methods. Specifically, it asked about the advantages of Activity-Based Costing over traditional costing methods. I wasn't entirely sure of the answer, but I managed to pass the exam!
upvoted 0 times
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Mattie

7 months ago
Just passed my CIMA BA2 exam! Pass4Success really helped me prepare quickly with relevant questions.
upvoted 0 times
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Mila

9 months ago
Just passed the CIMA BA2 exam! Be prepared for questions on cost behavior and break-even analysis. You might encounter problems requiring you to calculate contribution margins and determine break-even points. Focus on understanding fixed vs. variable costs and their impact on decision-making. Thanks to Pass4Success for their spot-on practice questions that helped me prepare efficiently!
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Free CIMA CIMAPRA17-BA2-1 Exam Actual Questions

Note: Premium Questions for CIMAPRA17-BA2-1 were last updated On Mar. 22, 2025 (see below)

Question #1

Which TWO of the following are characteristics of Management Accounts? (Choose two.)

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Correct Answer: B, E

Question #2

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.

The sales volume contribution variance for the period was:

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Correct Answer: D

Question #3

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.)

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Correct Answer: A, C

Question #4

In order for the information in a management accounting report to be authoritative its contents must be:

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Correct Answer: C

Question #5

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?

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Correct Answer: B

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