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The CIMA CIMAPRO17-BA2-X1-ENG exam is intended for individuals who are looking to pursue a career in management accounting or finance. It is also suitable for those who are already working in the field and are looking to enhance their knowledge and skills. CIMAPRO17-BA2-X1-ENG exam is recognized globally and is highly valued by employers in the industry.

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CIMA CIMAPRO17-BA2-X1-ENG (BA2 - Fundamentals of Management Accounting Question Tutorial) Exam is a comprehensive exam that covers the fundamentals of management accounting. CIMAPRO17-BA2-X1-ENG exam is designed to test the knowledge and skills of individuals who are interested in pursuing a career in management accounting. CIMAPRO17-BA2-X1-ENG exam is conducted by the Chartered Institute of Management Accountants (CIMA), which is a globally recognized professional body that offers certification and training in management accounting.

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

SectionObjectives
Budgeting and Forecasting- Budget preparation
  • 1. Functional budgets
    • 2. Master budgets
      - Budgetary control
      • 1. Performance monitoring
        • 2. Variance analysis basics
          Accounting for Materials, Labour and Overheads- Labour costing
          • 1. Time-based remuneration
            • 2. Labour efficiency and productivity
              - Material control
              • 1. Stock control systems
                • 2. Inventory valuation methods
                  Costing Methods- Marginal costing
                  • 1. Cost-volume-profit (CVP) relationships
                    • 2. Contribution and break-even analysis
                      - Absorption costing
                      • 1. Over/under absorption of overheads
                        • 2. Inventory valuation
                          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
                                  Introduction to Cost Accounting- Cost classification and behavior
                                  • 1. Fixed, variable and semi-variable costs
                                    • 2. Direct and indirect costs
                                      - Cost units and cost centers
                                      • 1. Overhead allocation basics
                                        • 2. Absorption of overheads

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