CIMAPRA17-BA2-1 Exam Dumps

Get All BA2 - Fundamentals of Management Accounting Exam Questions with Validated Answers

CIMAPRA17-BA2-1 Pack
Vendor: CIMA
Exam Code: CIMAPRA17-BA2-1
Exam Name: BA2 - Fundamentals of Management Accounting
Exam Questions: 382
Last Updated: August 24, 2026
Related Certifications: CIMA Certificate in Business Accounting
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Free CIMA CIMAPRA17-BA2-1 Exam Actual Questions

Question No. 1

Which of the following would be the most appropriate cost unit for a transport delivery service?

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Correct Answer: D

Question No. 2

You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.

You are concerned that certain parts of the production line are producing excess waste and damaging profits.

Which type of cost centre would be most useful in this situation?

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Correct Answer: A

Question No. 3

Refer to the exhibit.

Budget information for 'Crome Ltd' is as follows:

The budgeted cost allowance for the sale of 1000 units would be:

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Correct Answer: B

Question No. 4

A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.

Which project should be selected?

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Correct Answer: A

Question No. 5

An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

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Correct Answer: C

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