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CIMA CIMAPRO17-BA2-X1-ENG: BA2 - Fundamentals of Management Accounting Question Tutorial exam covers a wide range of topics, including costing, budgeting, and forecasting. CIMAPRO17-BA2-X1-ENG exam also covers topics such as performance measurement, variance analysis, and decision-making techniques. CIMAPRO17-BA2-X1-ENG exam consists of multiple-choice questions and is timed, with candidates given three hours to complete it.

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CIMA CIMAPRO17-BA2-X1-ENG exam is designed for individuals who are interested in obtaining a certification in management accounting. CIMAPRO17-BA2-X1-ENG exam specifically focuses on the fundamentals of management accounting, which are essential skills for finance professionals. CIMAPRO17-BA2-X1-ENG exam is offered by CIMA, which is one of the most respected professional organizations in the accounting and finance industry.

CIMAPRO17-BA2-X1-ENG exam is a computer-based test that consists of 60 multiple-choice questions. Candidates have 90 minutes to complete the exam, and they must achieve a score of 70% or higher to pass. CIMAPRO17-BA2-X1-ENG exam is administered by the Chartered Institute of Management Accountants (CIMA), a globally recognized professional body that offers training and certification in management accounting.

CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

SectionObjectives
Topic 1: Budgeting and Forecasting- Budgetary control
  • 1. Performance monitoring
    • 2. Variance analysis basics
      - Budget preparation
      • 1. Functional budgets
        • 2. Master budgets
          Topic 2: Accounting for Materials, Labour and Overheads- Material control
          • 1. Stock control systems
            • 2. Inventory valuation methods
              - Labour costing
              • 1. Labour efficiency and productivity
                • 2. Time-based remuneration
                  Topic 3: Decision Making Techniques- Cost analysis for decisions
                  • 1. Incremental cost analysis
                    • 2. Relevant costing principles
                      - Short-term decision making
                      • 1. Limiting factor analysis
                        • 2. Make or buy decisions
                          Topic 4: Costing Methods- Marginal costing
                          • 1. Contribution and break-even analysis
                            • 2. Cost-volume-profit (CVP) relationships
                              - Absorption costing
                              • 1. Inventory valuation
                                • 2. Over/under absorption of overheads
                                  Topic 5: Introduction to Cost Accounting- Cost units and cost centers
                                  • 1. Absorption of overheads
                                    • 2. Overhead allocation basics
                                      - Cost classification and behavior
                                      • 1. Direct and indirect costs
                                        • 2. Fixed, variable and semi-variable costs

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