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CIMA BA2 Q&A - in .pdf
CIMA BA2 Value Pack
(Frequently Bought Together)
- Exam Code: BA2
- Exam Name: Fundamentals of management accounting
Online Testing Engine supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser.- If you purchase CIMA BA2 Value Pack, you will also own the free online Testing Engine.
- Updated: Nov 02, 2026
- Q & A: 392 Questions and Answers
- BA2 PDF + PC Testing Engine + Online Testing Engine
- Value Pack Total: $139.98 $89.99
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CIMA BA2 Q&A - Testing Engine
- Exam Code: BA2
- Exam Name: Fundamentals of management accounting
- Updated: Nov 02, 2026
- Q & A: 392 Questions and Answers
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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Job, batch, process and service costing - Cost estimation techniques - Cost classification and behaviour - Marginal and absorption costing - Overhead allocation, apportionment and absorption |
| The Context of Management Accounting | 10% | - Role and purpose of management accounting - Global Management Accounting Principles - Characteristics of useful financial information - Role of CIMA and professional ethics |
| Planning and Control | 30% | - Budgeting methods and techniques - Performance measurement and reporting - Budgeting concepts and preparation - Standard costing and variance analysis |
| Decision Making | 35% | - Pricing decisions - Relevant costing for short-term decisions - Investment appraisal techniques - Risk and uncertainty analysis - Cost-volume-profit analysis |
CIMA Fundamentals of management accounting Sample Questions:
Question #1
Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?
- A. Management accounting practices are more likely to be consistent throughout the organisation
- B. The management accountant is more likely to be focused on the objectives of the organisation as a whole
- C. Communications are improved between the managers and the management accountant
- D. Costs are reduced
Correct Answer: C 🗳️
Question #2
Refer to the exhibit.
BBB has drawn up the following flexed budgets for the year:
What would be the total budgeted costs at the 80% level of activity?
- A. $355,080
- B. $350,636
- C. $360,794
- D. $372,223
Correct Answer: A 🗳️
Question #3
The variable overhead expenditure variance is:
- A. The difference between the actual hours worked and the standard hours produced, multiplied by the variable overhead absorption rate
- B. The actual hours worked multiplied by the variable absorption rate
- C. The over or under absorbed variable overhead
- D. The difference between the variable overheads incurred and the flexed budget allowance for variable overheads
Correct Answer: D 🗳️
Question #4
Refer to the exhibit.
SL manufactures a single product, the cost and selling price of which are given below:
Fixed overheads per unit are based on a budgeted production volume of 25,000 units.
Budgeted sales are assumed to be 25,000 units.
If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?
Correct Answer:
16%
Question #5
Refer to the exhibit.
The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:
Correct Answer:
£2722
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