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

In responsibility accounting, costs and revenues are grouped according to:
D) their behaviour.
A) the budget holder.
B) their function.
C) the service provided.

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:

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Suggested Answer: D

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

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Laurene
3 days ago
I agree, B) is logical. Functions show where costs come from.
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Page
8 days ago
I think it's B) their function. Makes sense for accountability.
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Kiley
13 days ago
D) their behaviour is interesting, but not the main focus here.
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Mollie
19 days ago
A) the budget holder could work too, but it’s less clear.
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Richelle
24 days ago
I agree, B) is logical. Functions drive costs and revenues.
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Stephaine
29 days ago
I think it's B) their function. Makes sense for accountability.
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Jacqueline
1 month ago
D) their behaviour is interesting, but not the main focus here.
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Truman
1 month ago
A) the budget holder could work too, but it’s less clear.
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Lajuana
1 month ago
I agree, B) is logical. Functions drive costs and revenues.
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Tayna
2 months ago
I think it's B) their function. Makes sense for accountability.
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Elinore
2 months ago
Totally with you, Dorothy!
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Sherman
2 months ago
Wait, is it really just about the budget holder? Sounds off.
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Vincenza
4 months ago
I always thought it was C) the service provided.
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Kristeen
4 months ago
I think it's more about B) their function.
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Dorothy
4 months ago
It's definitely A) the budget holder.
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Meghan
4 months ago
Wait, are we sure about that? Sounds off.
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Hyun
4 months ago
No way, it's D) their behaviour!
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Winifred
4 months ago
I always thought it was C) the service provided.
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Matthew
5 months ago
I think it's more about B) their function.
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Lavonna
5 months ago
It's definitely A) the budget holder.
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Kaitlyn
5 months 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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Garry
5 months 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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Polly
5 months 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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Hyun
5 months ago
I think responsibility accounting is about the budget holder, but I'm not completely sure.
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