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CIMAPRA17-BA2-1 Exam Questions
- Topic 1: Macroeconomic and institutional context of business: Business accountants preparing for the CIMAPRA17-BA2-1 exam must understand the broader context in which businesses operate. This topic will provide an overview of the economic and institutional environment, including the role of management accountants and professional bodies like CIMA.
- Topic 2: Costing: Identifying and classifying costs is a fundamental skill for business accountants. Absorption and marginal costing methods are covered in this topic. Understanding these concepts will enable accountants to allocate costs effectively, evaluate business efficiency, and provide accurate financial insights to drive strategic choices.
- Topic 3: Planning and control: Budgeting, variance analysis, performance measurement, and management reporting are crucial for business planning and control. This CIMAPRA17-BA2-1 exam topic will empower accountants with the tools to set financial goals, track performance, and identify areas for improvement. By mastering these techniques, accountants can effectively monitor the financial health of a business and facilitate data-driven decision-making.
- Topic 4: Decision making: Risk assessment and short-term and long-term decision-making techniques are vital for business accountants. This topic will explore the impact of risk and provide a range of analytical tools to support strategic choices. By understanding these concepts, accountants can actively contribute to the business success by identifying opportunities, mitigating risks, and making well-informed decisions.
Free CIMA CIMAPRA17-BA2-1 Exam Actual Questions
Note: Premium Questions for CIMAPRA17-BA2-1 were last updated On May. 16, 2026 (see below)
When compiling profit statement using a marginal costing system we must calculate the contribution. Once we have the contribution, we must deduct a specific amount to calculate the profit. Which of these values should we NOT deduct? (Select ALL that apply.)
Refer to the exhibit.
A manufacturing company makes a product called 'Delta'. Each unit of product 'Delta' uses 4 kgs of raw material. Data for next month's budget for product Delta is as follows:
How many units of product 'Delta' should be produced in the month?
LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at 2.00 per litre.
(b) Conversion costs - 23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
The value of closing work in progress at the end of the month is closest to:
In responsibility accounting, costs and revenues are grouped according to:
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