CIMAPRA17-BA2-1 Exam - Topic 2 Question 105 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam

Question #: 105
Topic #: 2

[All CIMAPRA17-BA2-1 Questions]

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

Athe budget holder.

Btheir function.

Cthe service provided.

Dtheir behaviour.

Show Suggested Answer

Suggested Answer: D

by Abel at Mar 08, 2026, 12:23 AM

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24 hours ago

I think it's more about B) their function.

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6 days ago

It's definitely A) the budget holder.

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11 days ago

I’m leaning towards option B, grouping by function, since it seems to fit the concept of responsibility accounting better.

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16 days ago

I practiced a similar question where we discussed costs by behavior, but I feel like that might not apply here.

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22 days ago

I remember something about grouping costs by function, but I can't recall if that's the main focus of responsibility accounting.

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27 days ago

I think responsibility accounting is about the budget holder, but I'm not completely sure.

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