CIMA CIMAPRO17-BA2-X1-ENG Questions & Answers - in .pdf
- Total Q&A: 60
- Update: Jun 16, 2026
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- Vendor: CIMA
- Exam Code: CIMAPRO17-BA2-X1-ENG
- Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
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- Total Q&A: 60
- Update: Jun 16, 2026
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- Exam Code: CIMAPRO17-BA2-X1-ENG
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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)
A) Royalties paid to the designers of the products.
B) Maintenance costs for the company's only production line.
C) Commissions paid to the sales team.
D) Factory rent.
E) Salary paid to the factory manager.
2. 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) $7
B) $9
C) $6
D) $8
3. Which THREE of the following are parts of the master budget? (Choose three.)
A) Budgeted statement of financial position.
B) Sales budget.
C) Administration overhead budget.
D) Finished goods inventory budget.
E) Cash flow budget.
F) Budgeted statement of profit or loss.
4. Which of the following is NOT a characteristic of useful operational level information?
A) Focused on the decision to be made.
B) Available immediately.
C) Sufficiently accurate.
D) Governed by financial reporting standards.
5. Every month for the last three years, a company has recorded the number of new customers for that month.
The data have been summarised and grouped as follows:

What is the arithmetic mean of the number of new customers per month?
A) 6.50
B) 8.50
C) 6.38
D) 6.22
Solutions:
Question # 1 Answer: D,E | Question # 2 Answer: A | Question # 3 Answer: A,E,F | Question # 4 Answer: B | Question # 5 Answer: B |
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