Supporting all Web Browsers
There are three different versions of CIMAPRO17-BA2-X1-ENG practice materials for you to choose, including the PDF version, the software version and the online version. You can choose the most suitable version for yourself according to your need. The online version of our CIMAPRO17-BA2-X1-ENG exam prep has the function of supporting all web browsers. You just need to download any one web browser; you can use our CIMAPRO17-BA2-X1-ENG test torrent. We believe that it will be very useful for you to save memory or bandwidth. In addition, if you use the online version of our CIMAPRO17-BA2-X1-ENG test questions for the first time in an online state, you will have the opportunity to use our CIMAPRO17-BA2-X1-ENG exam prep when you are in an offline state, it must be very helpful for you to learn in anytime and anywhere. If you think our products are useful for you, you can buy it online.
We can promise a high quality about our products
It is evident to all that the CIMAPRO17-BA2-X1-ENG test torrent from our company has a high quality all the time. A lot of people who have bought our products can agree that our CIMAPRO17-BA2-X1-ENG test questions are very useful for them to get the certification. There have been 99 percent people used our CIMAPRO17-BA2-X1-ENG exam prep that have passed their exam and get the certification, more importantly, there are signs that this number is increasing slightly. It means that our CIMAPRO17-BA2-X1-ENG test questions are very useful for all people to achieve their dreams, and the high quality of our CIMAPRO17-BA2-X1-ENG exam prep is one insurmountable problem.
Download for free before you buy our products
Our company provides the free download service of CIMAPRO17-BA2-X1-ENG test torrent for all people. If you want to understand our CIMAPRO17-BA2-X1-ENG exam prep, you can download the demo from our web page. You do not need to spend money; because our CIMAPRO17-BA2-X1-ENG test questions provide you with the demo for free. You just need to download the demo of our CIMAPRO17-BA2-X1-ENG exam prep according to our guiding; you will get the demo for free easily before you purchase our products. By using the demo, we believe that you will have a deeply understanding of our CIMAPRO17-BA2-X1-ENG test torrent. We can make sure that you will like our products; because you will it can help you a lot.
When you decide to pass CIMAPRO17-BA2-X1-ENG exam, you must want to find a good study materials to help you prepare for your exam. If you decide to choice our products as your study tool, you will be easier to pass your exam and get the CIMAPRO17-BA2-X1-ENG certification in the shortest time. So do not hesitate and buy our CIMAPRO17-BA2-X1-ENG test torrent, an unexpected surprise is awaiting you, we believe you will prefer to our CIMAPRO17-BA2-X1-ENG test questions than other study materials. In order to let you understand our CIMAPRO17-BA2-X1-ENG exam prep in detail, we are going to introduce our products to you.
DOWNLOAD DEMO
CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
| Decision Making | 35% | - Short-Term Decision Making
- 1. Break-even analysis
- 2. Cost-volume-profit analysis
- 3. Limiting factor analysis
- 4. Make or buy decisions
- Investment and Strategic Decisions
- 1. Use of accounting information for decision making
- 2. Profit maximisation
- 3. Investment appraisal techniques
|
| Costing | 25% | - Absorption and Marginal Costing
- 1. Full costing
- 2. Profit reconciliation
- 3. Overhead allocation and apportionment
- 4. Pricing decisions
- 5. Marginal costing
- Cost Identification and Classification
- 1. Cost behaviour analysis
- 2. Direct and indirect costs
- 3. Relevant and irrelevant costs
- 4. Variable, semi-variable, stepped and fixed costs
|
| The Context of Management Accounting | 10% | - Role of CIMA
- 1. Professional body for management accountants
- 2. Development of management accounting practice
- Purpose of Management Accounting
- 1. Characteristics of financial information
- 2. Relationship between management accountants and managers
- 3. Need for management accounting
- 4. Role of the management accountant
|
| Planning and Control | 30% | - Performance Measurement and Control
- 1. Performance reporting
- 2. Variance analysis
- 3. Standard costing
- Budgeting
- 1. Functional budgets
- 2. Cash budgets
- 3. Preparation of budgets
|
CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:
1. A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:
A) 0.11
B) 0.40
C) 0.16
D) 0.35
2. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?
A) The annuity factor for project A would double the annuity factor for project B.
B) An annuity could be used to calculate the net present value of the projects.
C) The annuity factor for project A would be lower than the annuity factor for the project B.
D) A perpetuity could be used to calculate the net present value of the projects.
3. Which of the following would NOT be an appropriate performance measure for a profit centre manager?
A) Gross margin
B) Sales price variance
C) Return on capital employed
D) Contribution per unit
4. The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
1. The 10% increase in production was required to meet unexpected additional sales demand.
2. The production manager is responsible for negotiating the price of materials with suppliers.
3. The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)
A) The basic pay hours should not be flexed; they should remain at 1,000 hours.
B) The fixed costs should be flexed to $40,000 + 10% = $44,000.
C) The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
D) The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
E) The material price should be flexed to the actual figure of $3.10 per kg.
5. Which of the following is a relevant cost?
A) A committed cost
B) An incremental cost
C) A sunk cost
D) A historical cost
Solutions:
Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: D | Question # 4 Answer: D,E | Question # 5 Answer: B |