Pass your actual test with our CIMA CIMAPRO17-BA2-X1-ENG training material at first attempt
Last Updated: Aug 10, 2026
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CIMA CIMAPRO17-BA2-X1-ENG Exam consists of 60 multiple-choice questions that are divided into two sections. The first section covers the principles of costing and the second section covers the principles of budgeting. CIMAPRO17-BA2-X1-ENG exam is conducted online, and candidates have two hours to complete the test. CIMAPRO17-BA2-X1-ENG exam is marked out of 100, and candidates need to score at least 50% to pass.
The BA2 - Fundamentals of Management Accounting Question Tutorial is ideal for individuals who are just starting their careers in management accounting or those who want to refresh their knowledge of the subject. CIMAPRO17-BA2-X1-ENG exam covers key topics such as budgeting, costing, and variance analysis, providing a comprehensive overview of the subject. By passing the exam, candidates can demonstrate to employers their proficiency in these critical areas.
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CIMA CIMAPRO17-BA2-X1-ENG certification exam is a valuable certification for finance professionals seeking to advance their careers in management accounting. CIMAPRO17-BA2-X1-ENG exam is designed to test the candidate's understanding of the fundamental principles of management accounting, including cost accounting, budgeting, variance analysis, and performance measurement. BA2 – Fundamentals of Management Accounting Question Tutorial certification is administered online and is timed. It is an essential qualification for individuals seeking to enhance their skills and knowledge in the field of management accounting.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Risk and uncertainty in decision making - Cost-volume-profit analysis - Capital investment appraisal - Relevant costing for short-term decisions - Pricing decisions |
| Topic 2: Costing | 25% | - Absorption and marginal costing - Activity-based costing - Process costing and joint products - Materials, labour and overhead costing - Cost classification and behaviour |
| Topic 3: The Context of Management Accounting | 10% | - Role of management accounting - Business environment and organizational structure - CIMA code of ethics - Comparison with financial accounting |
| Topic 4: Planning and Control | 30% | - Budgeting concepts and preparation - Flexible budgets and standard costing - Variance analysis - Reporting for control and performance measurement |
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