Last Updated: Aug 27, 2026
No. of Questions: 60 Questions & Answers with Testing Engine
Download Limit: Unlimited
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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | BA2 – Fundamentals of Management Accounting (Question Tutorial) |
| Exam Number: | CIMAPRO17-BA2-X1-ENG / CIMAPRA17-BA2-1 |
| Certificate Validity Period: | Valid indefinitely before progressing to Professional Qualification |
| Available Languages: | Polish, Russian, Turkish, English, Spanish, Chinese |
| Real Exam Qty: | 60 |
| Passing Score: | 100/150 (scaled score, approx 70%) |
| Related Certifications: | BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA3 Fundamentals of Financial Accounting BA1 Fundamentals of Business Economics |
| Exam Format: | Drag and drop, Multiple choice, Scenario-based questions, Number entry, Computer-based objective test |
| Exam Duration: | 120 minutes |
| Exam Price: | GBP 117 / USD 157 (2026 rates) |
| Recommended Training: | CIMA Official Study Text CIMAstudy Online Learning |
| Exam Registration: | CIMA Official Registration Pearson VUE Booking |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring |
| Pre Condition: | No formal prerequisites; open to all students, no prior accounting qualification required |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/cert-ba/BA2/ |
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Risk and uncertainty in decision making - Pricing decisions - Relevant costing for short-term decisions - Cost-volume-profit analysis - Capital investment appraisal |
| Planning and Control | 30% | - Reporting for control and performance measurement - Flexible budgets and standard costing - Budgeting concepts and preparation - Variance analysis |
| Costing | 25% | - Materials, labour and overhead costing - Cost classification and behaviour - Process costing and joint products - Absorption and marginal costing - Activity-based costing |
| The Context of Management Accounting | 10% | - Role of management accounting - Comparison with financial accounting - CIMA code of ethics - Business environment and organizational structure |
The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam (exam code CIMAPRO17-BA2-X1-ENG) is the official CIMA exam that leads to the Certificate in Business Accounting certification, sitting at the Certificate / Entry Level level of the CIMA certification track. It is also connected with BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law. If this is the credential you are working toward, the 60 practice questions at Actual4Cert map directly to its objectives.
The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam includes 60 questions, and you have 120 minutes to complete them. Divide the time limit by the question count and you get a tight average pace per item, so train yourself to flag time-consuming questions and return to them later instead of getting stuck. Before test day, run at least one full timed session in the Actual4Cert test engine under the same limits — the clock should never surprise you.
The passing score for CIMA BA2 – Fundamentals of Management Accounting Question Tutorial is 100/150 (scaled score, approx 70%), and the official registration fee is GBP 117 / USD 157 (2026 rates). A failed attempt means paying that fee in full again, so your preparation budget deserves the same attention as your study plan. A practical rule: book your exam date only after you can finish a Actual4Cert practice test comfortably above the passing score more than once.
According to CIMA, candidates should meet the following before registering: No formal prerequisites; open to all students, no prior accounting qualification required. Requirements can change, so confirm the latest details on the official exam page before you register.
You can register for the CIMA BA2 – Fundamentals of Management Accounting Question Tutorial exam through the official channels below:
Exam delivery: Computer-based; available on-demand at Pearson VUE test centers worldwide or via remote online proctoring.
CIMA lists the following official training options for this exam:
Formal training builds the theory; pair it with the 60 practice questions from Actual4Cert to find out whether you are genuinely ready for the exam.
Yes. A free PDF demo of the CIMAPRO17-BA2-X1-ENG practice questions is available to download, so you can judge the format and quality before paying anything. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount.
Your order is covered by a conditional 100% money-back guarantee: if you take the corresponding exam within 60 days of purchase and do not pass, you may apply for a full refund. Exams taken within 3 days of purchase are not eligible, nor are free materials or expired orders, and the candidate name must match the payer name. To claim, submit a scanned enrollment slip and your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Prefer to keep studying? You can instead exchange your purchase for two free products of equal value while keeping the update service on your original one. Delivery itself is immediate: your product unlocks for instant download right after payment and a copy is emailed to you within a minute — if nothing arrives within 2 hours, contact our support team. There is no limit on the number of computers you can install it on.
The CIMA BA2 – Fundamentals of Management Accounting Question Tutorial blueprint is divided into 4 major domains, starting with Costing (25%), The Context of Management Accounting (10%), and Planning and Control (30%). The full breakdown, including every subdomain and its weighting, is listed in the Exam Topics section above — review it against your own weak areas before scheduling the exam.
Question 1
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
Question 2
A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:
A. 1,724 units
B. 1,596 units
C. 1,890 units
D. 1,494 units
Question 3
A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
A. Outlet A
B. Outlet D
C. Outlet C
D. Outlet B
Question 4
In order for the information in a management accounting report to be authoritative its contents must be:
A. both financial and non-financial.
B. trusted and from reliable sources.
C. complete and relevant.
D. complete and reported in a timely manner.
Question 5
Which of the following is NOT a characteristic of useful operational level information?
A. Sufficiently accurate.
B. Governed by financial reporting standards.
C. Available immediately.
D. Focused on the decision to be made.
Solutions:
| Question 1 Answer: A | Question 2 Answer: D | Question 3 Answer: C | Question 4 Answer: C | Question 5 Answer: C |
Clyde
Elton
Hayden
Kennedy
Merle
Horace
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