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: Sep 26, 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

In a few years, CIMA CIMAPRO17-BA2-X1-ENG certification exam has become a very influential exam which can test computer skills.The certification of CIMA certified engineers can help you to find a better job, so that you can easily become the IT white-collar worker,and get fat salary.

However, how can pass the CIMA CIMAPRO17-BA2-X1-ENG certification exam simple and smoothly? ITCertMaster can help you solve this problem at any time.

ITCertMaster is a site which providing materials of International IT Certification. ITCertMaster can provide you with the best and latest exam resources.The training questions of CIMA certification provided by ITCertMaster are studied by the experienced IT experts who based on past exams. The hit rate of the questions is reached 99.9%, so it can help you pass the exam absolutely. Select ITCertMaster, then you can prepare for your CIMA CIMAPRO17-BA2-X1-ENG exam at ease.

Our materials of CIMA CIMAPRO17-BA2-X1-ENG international certification exam is the latest collection of exams' questions, it is covering a comprehensive knowledge points. It is the best assistant for you preparation about the exam. You just need to spend 20-30 hours to remember the content of the questions we provided.

All customers that purchased the materials of CIMA CIMAPRO17-BA2-X1-ENG exam will receive the service that one year's free update, which can ensure that the materials you have is always up to date. If you do not pass the exam after using our materials, you can provide the scanning items of report card which provided by authorized test centers (Prometric or VUE) . we will refund the cost of the material you purchased after verified, We guarantee you interests absolutely.

Before you select ITCertMaster, you can try the free download that we provide you with some of the exam questions and answers about CIMA CIMAPRO17-BA2-X1-ENG certification exam. In this way, you can know the reliability of ITCertMaster.

ITCertMaster is the best choice which can help you to pass the CIMA certification exams, it will be the best guarantee for your exam.

No matter what level of entry you are for your CIMA Certification, you will pass your CIMAPRO17-BA2-X1-ENG exam, FAST!

Quickly select ITCertMaster please! Select ITCertMaster is equivalent to choose a success. With it you can complete your dreams quickly!

Easy and convenient way to buy: Just two steps to complete your purchase, we will send the product to your mailbox quickly, you only need to download e-mail attachments to get your products.

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

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

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

                                          Question #1
                                          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. 0.35
                                          B. 0.11
                                          C. 0.40
                                          D. 0.16


                                          Question #2
                                          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 $30,000 for the machine.
                                          B. A relevant cost of $40,000 for the redundancy payment.
                                          C. A relevant cost of $25,000 each year for administration.
                                          D. A relevant cost of $5,000 for the viability report.
                                          E. A relevant cost of $10,000 for the machine.
                                          F. A relevant revenue of $12,000 for the machine.


                                          Question #3
                                          According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.
                                          This is an example of:

                                          A. integrity.
                                          B. objectivity.
                                          C. professional behaviour.
                                          D. professional competence and due care.


                                          Question #4
                                          Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

                                          A. Professional behaviour
                                          B. Integrity
                                          C. Influence
                                          D. Accountability
                                          E. Relevance
                                          F. Value


                                          Question #5
                                          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:

                                          A. $5,666 adverse.
                                          B. $6,220 adverse.
                                          C. $16,000 adverse.
                                          D. $9,267 adverse.


                                          Solutions:

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

                                          1386 Customer ReviewsCustomers Feedback (* Some similar or old comments have been hidden.)

                                          Highly recommended! Thanks a million!
                                          I needed to pass CIMAPRO17-BA2-X1-ENG certification and I was searching for prep materials to prepare really good for it.

                                          Eden

                                          Eden     4.5 star  

                                          Will recommend your site to my friends.
                                          Thank you for the dump BA2 – Fundamentals of Management Accounting Question Tutorial

                                          Valentina

                                          Valentina     5 star  

                                          The CIMAPRO17-BA2-X1-ENG practice exams provide enormous benefits to the students. I gained a lot from it for my exam and i passed my CIMAPRO17-BA2-X1-ENG exam with 96% marks.

                                          Mike

                                          Mike     4.5 star  

                                          I'm a newbie for CIMAPRO17-BA2-X1-ENG course, and i passed the exam without any additional exam material, only with this CIMAPRO17-BA2-X1-ENG exam dump. It is amazing! Guays, you can rely on it!

                                          Sabrina

                                          Sabrina     5 star  

                                          I got my downloading link about ten minutes after my payment, and I could start the study for CIMAPRO17-BA2-X1-ENG exam materials immediately.

                                          Hogan

                                          Hogan     4.5 star  

                                          These CIMAPRO17-BA2-X1-ENG exam questions are the best study reference for ever. I have passed CIMAPRO17-BA2-X1-ENG exam on the first try. I did not take any other traning course or buy any other materials.

                                          Florence

                                          Florence     4 star  

                                          thanks my friend to recommending me Itcertmaster as i have passed it with flying colors.

                                          Troy

                                          Troy     5 star  

                                          CIMAPRO17-BA2-X1-ENG training dumps helped me to complete the exam. You can rely on it. Highly recommend!

                                          Eden

                                          Eden     5 star  

                                          Helped me a lot to pass the exam. Highly recommended.
                                          Exam practise engine given by Itcertmaster gives a thorough understanding of the CIMAPRO17-BA2-X1-ENG certification exam.

                                          Earl

                                          Earl     5 star  

                                          With the help of CIMAPRO17-BA2-X1-ENG exam dumps, I passed exam easily. Wonderful CIMAPRO17-BA2-X1-ENG practice questons before exam!

                                          Sandy

                                          Sandy     4.5 star  

                                          This is real. I wrote my CIMAPRO17-BA2-X1-ENG exam today and 95% of the questions were exactly the same on my dump. I passed with a high score.

                                          Joanne

                                          Joanne     4.5 star  

                                          When I took the test, I found most of the real questions are in it. Thank you for the dump BA2 – Fundamentals of Management Accounting Question Tutorial

                                          Hobart

                                          Hobart     4.5 star  

                                          Love to Prepare with Itcertmaster Passed 97% marks
                                          Cleared Comfortably

                                          Ulysses

                                          Ulysses     4.5 star  

                                          Hi, i passed CIMAPRO17-BA2-X1-ENG exam with 98% points. Generally, it is the best exam material for you to buy.

                                          Ophelia

                                          Ophelia     4.5 star  

                                          I recently passed my CIMAPRO17-BA2-X1-ENG exam with 90% marks. I used the practise exam software by Itcertmaster

                                          Yvonne

                                          Yvonne     5 star  

                                          Itcertmaster is very helpful, I only studied for CIMAPRO17-BA2-X1-ENG dump at my spare time. And I get a good score. You may do a better job if you study more. Good luck!

                                          Owen

                                          Owen     4.5 star  

                                          With the CIMAPRO17-BA2-X1-ENG training briandumps, you can know what your will be really doing on the exam. I have passed the exam just now. Almost all the questions are from the dump and good luck guys!

                                          Winifred

                                          Winifred     4 star  

                                          Thank you team Itcertmaster for the amazing exam dumps pdf files. Prepared me so well and I was able to get 96% marks in the CIMAPRO17-BA2-X1-ENG certification exam.

                                          Kerwin

                                          Kerwin     5 star  

                                          These CIMAPRO17-BA2-X1-ENG dumps are valid, I passed this CIMAPRO17-BA2-X1-ENG exam. All simulations and theory questions came from here. You can rely totally on these CIMAPRO17-BA2-X1-ENG dumps.

                                          Jonas

                                          Jonas     5 star  

                                          If you are in a hurry just study Q&A from CIMAPRO17-BA2-X1-ENG exam questions and you are going to pass the exam.

                                          Elroy

                                          Elroy     5 star  

                                          I attended CIMAPRO17-BA2-X1-ENG exam today, and I encountered most of the questions in CIMAPRO17-BA2-X1-ENG exam dumps, and I had confidence that I can pass the exam this time.

                                          Valentina

                                          Valentina     4.5 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
                                          Alcatel-Lucent
                                          Avaya
                                          CIW
                                          CWNP
                                          Lpi
                                          Nortel
                                          Novell
                                          SASInstitute
                                          Symantec
                                          The Open Group
                                          Tibco
                                          Zend-Technologies
                                          Lotus
                                          OMG
                                          RES Software
                                          all vendors