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Correct your mistake
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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Pricing decisions - Cost-volume-profit analysis - Relevant costing for short-term decisions - Capital investment appraisal - Risk and uncertainty in decision making |
| Costing | 25% | - Cost classification and behaviour - Materials, labour and overhead costing - Absorption and marginal costing - Process costing and joint products - Activity-based costing |
| Planning and Control | 30% | - Budgeting concepts and preparation - Flexible budgets and standard costing - Reporting for control and performance measurement - Variance analysis |
| The Context of Management Accounting | 10% | - Comparison with financial accounting - Role of management accounting - Business environment and organizational structure - CIMA code of ethics |
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)
A) Accountability
B) Relevance
C) Influence
D) Integrity
E) Professional behaviour
F) Value
2. Which type of budget would be the most suitable for a cash budget?
A) Incremental budget
B) Fixed budget
C) Flexible budget
D) Rolling budget
3. Which of the following is a relevant cost?
A) A historical cost
B) A sunk cost
C) A committed cost
D) An incremental cost
4. FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.
What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.
5. A company uses an integrated accounting system. The following data relate to the latest period.
At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:
A) $2,208 debit.
B) $22,672 credit.
C) $2,208 credit.
D) $22,672 debit.
Solutions:
| Question # 1 Answer: B,C,F | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: Only visible for members | Question # 5 Answer: D |




