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CIMA BA2 - Fundamentals of Management Accounting CIMAPRA17-BA2-1 Exam

Attempt the CIMA Certificate in Business Accounting practice test and solve real exam-like CIMAPRA17-BA2-1 questions to prepare efficiently and increase your chances of success. Our CIMAPRA17-BA2-1 practice questions match the actual BA2 - Fundamentals of Management Accounting exam format, helping you enhance confidence and improve performance. With our CIMAPRA17-BA2-1 practice exam software, you can analyze your performance, identify weak areas, and work on them effectively to boost your final CIMA Certificate in Business Accounting exam score.

Vendor: CIMA
Exam Name: BA2 - Fundamentals of Management Accounting
Registration Code: CIMAPRA17-BA2-1
Related Certification: CIMA Certificate in Business Accounting Certification
Exam Audience:

Total Questions

382

Last Updated

13-07-2026

Exam Duration

120 MINUTES

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Question: 1

An abnormal loss in a process occurs when:

Question: 2

Which of the following would have an impact on the cash budget?

(a) Change in payables terms

(b) Change in the rate of depreciation

(c) Change in the percentage discount allowed

(d) Change of inventory holding policy

Question: 3

Refer to the Exhibit.

 Exam Question 3 Exhibit 1

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.

Which FOUR combinations could possibly have resulted in this situation?

Question: 4

Refer to the exhibit.

 Exam Question 4 Exhibit 1

Question: 5

In order to provide information that is suitable for control purposes, the budget must be:

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