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

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

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

Suggested Answer: D

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26 comments · newest first
JO
Johnna 1 month ago
D) their behaviour is interesting, but not the best choice here.
MA
Marsha 1 month ago
A) the budget holder could work too, but not as clear.
LA
Laurene 2 months ago
I agree, B) is logical. Functions show where costs come from.
PA
Page 2 months ago
I think it's B) their function. Makes sense for accountability.
KI
Kiley 2 months ago
D) their behaviour is interesting, but not the main focus here.
MO
Mollie 2 months ago
A) the budget holder could work too, but it’s less clear.
RI
Richelle 2 months ago
I agree, B) is logical. Functions drive costs and revenues.
ST
Stephaine 2 months ago
I think it's B) their function. Makes sense for accountability.
JA
Jacqueline 3 months ago
D) their behaviour is interesting, but not the main focus here.
TR
Truman 3 months ago
A) the budget holder could work too, but it’s less clear.
LA
Lajuana 3 months ago
I agree, B) is logical. Functions drive costs and revenues.
TA
Tayna 3 months ago
I think it's B) their function. Makes sense for accountability.
EL
Elinore 3 months ago
Totally with you, Dorothy!
SH
Sherman 4 months ago
Wait, is it really just about the budget holder? Sounds off.
VI
Vincenza 5 months ago
I always thought it was C) the service provided.
KR
Kristeen 5 months ago
I think it's more about B) their function.
DO
Dorothy 5 months ago
It's definitely A) the budget holder.
ME
Meghan 6 months ago
Wait, are we sure about that? Sounds off.
HY
Hyun 6 months ago
No way, it's D) their behaviour!
WI
Winifred 6 months ago
I always thought it was C) the service provided.
MA
Matthew 6 months ago
I think it's more about B) their function.
LA
Lavonna 6 months ago
It's definitely A) the budget holder.
KA
Kaitlyn 6 months ago
I’m leaning towards option B, grouping by function, since it seems to fit the concept of responsibility accounting better.
GA
Garry 7 months ago
I practiced a similar question where we discussed costs by behavior, but I feel like that might not apply here.
PO
Polly 7 months ago
I remember something about grouping costs by function, but I can't recall if that's the main focus of responsibility accounting.
HY
Hyun 7 months ago
I think responsibility accounting is about the budget holder, but I'm not completely sure.
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