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CIMA CIMAPRO17-BA2-X1-ENG Exam Braindumps - in .pdf Free Demo

  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • , Last Updated: Aug 26, 2026
  • Q & A: 60 Questions and Answers
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  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
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CIMA CIMAPRO17-BA2-X1-ENG (BA2 – Fundamentals of Management Accounting Question Tutorial) Certification Exam is a globally recognized certification program designed for professionals who wish to master the fundamentals of management accounting. BA2 – Fundamentals of Management Accounting Question Tutorial certification program is ideal for anyone who is looking to expand their knowledge and skills in the field of management accounting and gain an edge in their career.

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

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

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