CIMAPRA17-BA2-1-ENG Exam Preparation Material | BA2 - Fundamentals of Management Accounting (2017 SYLLABUS) (Online)

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Prepare for the CIMAPRA17-BA2-1-ENG BA2 - Fundamentals of Management Accounting (2017 SYLLABUS) (Online) exam with CertQueen's independently developed study resources. Review important concepts, practice scenario-based questions, and use clear explanations to identify areas that require further study.

Question#1

A small airport’s management accountant has prepared the following management report on the performance of its four retail outlets.

Which retail outlet has the highest contribution per square metre?

A. Outlet A
B. Outlet B
C. Outlet C
D. Outlet D

Question#2

A company’s management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company’s discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A. $5,000 + ($5,000 x 3.605)
B. $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
C. $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
D. $5,000 x 3.605
E. $5,000 + ($5,000 x 3.037)

Question#3

Variable costs can best be described as:

A. Costs that fluctuate widely
B. Uncontrollable costs
C. Costs that are not affected by changes in the level of activity
D. Costs that vary with a measure of activity

Question#4

Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material.
The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

A. Option A
B. Option B
C. Option C
D. Option D

Question#5

A cash budget is an example of a:

A. Fixed budget
B. Flexible budget
C. Rolling budget
D. Variable budget

Exam Code: CIMAPRA17-BA2-1-ENG
Q & A: 392 Q&As         Updated:  Oct 07,2026

 

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What This CIMAPRA17-BA2-1-ENG Study Resource Helps You Do

Review Key Concepts

Review the technologies, products, processes, and practical skills covered by the current CIMAPRA17-BA2-1-ENG exam objectives.

Practice Scenario-Based Questions

Work through independently developed questions designed to strengthen your understanding of technical scenarios and decision-making.

Identify Knowledge Gaps

Use your results and the provided explanations to find weaker areas and focus your study more effectively.

How to Use This CIMAPRA17-BA2-1-ENG Preparation Material

Review the Exam Scope

Start by reviewing the topics covered by the CIMAPRA17-BA2-1-ENG exam. Compare them with the official exam objectives to understand the required technologies, operational tasks, and practical skills, then identify the areas that deserve the most attention.

Practice Independently

Complete a focused set of practice questions for each topic. On your first attempt, avoid referring to notes, answers, or other study resources so that you can evaluate your current understanding more accurately.

Study the Explanations

Review the answers and explanations after completing each practice session. Understand why the correct option is appropriate for the given scenario and why the other options may be incorrect or less suitable.

Close Knowledge Gaps

Keep track of incorrect answers, unfamiliar concepts, and weaker knowledge areas. Review these topics using official documentation and practical experience, then answer the related questions again to reinforce your understanding and monitor your progress.

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Exam Code: CIMAPRA17-BA2-1-ENG
Q & A: 392 Q&As
Updated:  Oct 07,2026

 

 Access Complete CIMAPRA17-BA2-1-ENG Preparation Material