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CIMAPRA17-BA2-1 Exam Questions & Answers

BA2 - Fundamentals of Management Accounting  •  CIMA

382 Questions 120 min Updated Sep 2026 99% Pass Rate
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Sample CIMAPRA17-BA2-1 Questions

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Q1 MultipleChoice

Refer to the exhibit.

The following standard cost information relates to the production department of BE Ltd.

The actual data for the month of March was as follows:

What is the direct labour efficiency variance (to the nearest whole number)?

Correct Answer: A
Q2 MultipleChoice

A feature of a normal curve is that it is asymptotic, meaning that _______.

Correct Answer: A
Q3 MultipleChoice

Which of the following are NOT behavioural aspects of budgetary controls? (Select ALL that apply.)

Correct Answer: E, F
Q4 MultipleChoice

Which one of the following is a characteristic of strategic financial information?

Correct Answer: D
Q5 MultipleChoice

In responsibility accounting, costs and revenues are grouped according to:

Correct Answer: D

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Frequently Asked Questions

The CIMAPRA17-BA2-1 is CIMA's BA2 (Fundamentals of Management Accounting) examination, which is part of the Foundation level of the CIMA qualification. This exam is designed for candidates seeking to build foundational knowledge in management accounting principles and is typically taken by those pursuing a career in accounting and finance.

The CIMAPRA17-BA2-1 exam is 105 minutes long and consists of 50 multiple-choice questions. Candidates need to achieve a minimum score of 70% to pass the examination.

The BA2 exam covers core management accounting topics including cost accounting, budgeting, standard costing, variance analysis, and decision-making techniques. It also includes cost classification, cost behavior, and the fundamentals of management accounting systems and their role in organizations.

Effective preparation involves studying the official CIMA learning materials, practicing with sample questions and past papers, and understanding practical applications of management accounting concepts. Many candidates benefit from enrolling in CIMA-approved tuition providers or study groups to reinforce their understanding of the subject matter.

Yes, candidates who do not achieve the required 70% pass mark can retake the exam. There are specific retake policies and scheduling windows set by CIMA, and candidates should contact their examination center or CIMA directly for details on retake eligibility and fees.
Exam Details
  • Exam CodeCIMAPRA17-BA2-1
  • VendorCIMA
  • Total Questions382
  • Duration120 min
  • LanguageEnglish
  • Last UpdatedSep 3, 2026
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