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

CIMAPRO17-BA2-X1-ENG
  • Exam Code: CIMAPRO17-BA2-X1-ENG
  • Exam Name: BA2 – Fundamentals of Management Accounting Question Tutorial
  • Updated: Nov 05, 2025
  • Q & A: 60 Questions and Answers
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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $37.80
B) $46.20
C) $45.00
D) $55.00


2. Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

A) Professional behaviour
B) Accountability
C) Influence
D) Relevance
E) Value
F) Integrity


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 C
C) Outlet B
D) Outlet D


4. A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?

A) Project D
B) Project B
C) Project C
D) Project A


5. DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:


Solutions:

Question # 1
Answer: B
Question # 2
Answer: C,D,E
Question # 3
Answer: B
Question # 4
Answer: D
Question # 5
Answer: Only visible for members

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