CIMA CIMAPRO17-BA2-X1-ENG Exam Information and Actual Questions

  • Exam Code/Number: CIMAPRO17-BA2-X1-ENG
  • Exam Name/Title: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Certification Provider: CIMA
  • Corresponding Certification: CIMA Certification
  • Exam Questions: 60
  • Updated On: Jul 11, 2026

CIMAPRO17-BA2-X1-ENG
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CIMA
CIMAPRO17-BA2-X1-ENG Exam
BA2 – Fundamentals of Management Accounting Question Tutorial

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CIMA CIMAPRO17-BA2-X1-ENG Exam Overview:

Certification Vendor:Chartered Institute of Management Accountants (CIMA)
Exam Name:BA2 – Fundamentals of Management Accounting Question Tutorial
Exam Number:CIMAPRO17-BA2-X1-ENG
Passing Score:100 out of 150 scaled score
Exam Format:Computer-Based Objective Test, Multiple Choice, Multiple Response, Number Entry, Drag and Drop, Drop Down, Hot Spot, Scenario-Based Questions
Exam Duration:120 minutes
Real Exam Qty:60
Available Languages:English
Related Certifications:CIMA Certificate in Business Accounting
BA1 Fundamentals of Business Economics
BA3 Fundamentals of Financial Accounting
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
Sample Questions:CIMA CIMAPRO17-BA2-X1-ENG Sample Questions
Exam Way:On-demand computer-based exam delivered through Pearson VUE test centres and selected online delivery options.
Pre Condition:No formal prerequisite. Part of the CIMA Certificate in Business Accounting qualification.
Official Syllabus URL:https://www.aicpa-cima.com/resources/landing/exam-blueprints

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

SectionWeightObjectives
Topic 1: Costing25%- Cost Identification and Classification
  • 1. Direct and indirect costs
  • 2. Relevant and irrelevant costs
  • 3. Variable, semi-variable, stepped and fixed costs
  • 4. Cost behaviour analysis
- Absorption and Marginal Costing
  • 1. Pricing decisions
  • 2. Marginal costing
  • 3. Overhead allocation and apportionment
  • 4. Profit reconciliation
  • 5. Full costing
Topic 2: Planning and Control30%- Performance Measurement and Control
  • 1. Standard costing
  • 2. Performance reporting
  • 3. Variance analysis
- Budgeting
  • 1. Cash budgets
  • 2. Preparation of budgets
  • 3. Functional budgets
Topic 3: The Context of Management Accounting10%- Role of CIMA
  • 1. Development of management accounting practice
  • 2. Professional body for management accountants
- Purpose of Management Accounting
  • 1. Role of the management accountant
  • 2. Characteristics of financial information
  • 3. Need for management accounting
  • 4. Relationship between management accountants and managers
Topic 4: Decision Making35%- Investment and Strategic Decisions
  • 1. Use of accounting information for decision making
  • 2. Profit maximisation
  • 3. Investment appraisal techniques
- Short-Term Decision Making
  • 1. Make or buy decisions
  • 2. Break-even analysis
  • 3. Limiting factor analysis
  • 4. Cost-volume-profit analysis

CIMAPRO17-BA2-X1-ENG certification exam is recognized globally and is highly valued by employers in the accounting and finance industry. Earning this certification demonstrates a candidate's commitment to their profession and their ability to excel in their field. It also serves as a strong indicator of a candidate's potential to succeed in leadership roles.

CIMA CIMAPRO17-BA2-X1-ENG certification exam is administered by the Chartered Institute of Management Accountants (CIMA), a leading professional body for management accountants. CIMA is recognized globally and has a strong reputation for providing high-quality training and certification programs to professionals in the finance and accounting industry.



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