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CIMA Certificate (BA2) Free Practice Questions

Getting ready for your CIMA Certificate BA2 exam can feel like a big hurdle, right? Don't worry, we've got your back! Jump into our completely free BA2 practice questions - they're just like the real test, designed to help you get comfortable and pinpoint exactly what you need to study more. Let's get you feeling super confident for exam day!

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  5. Fundamentals of management accounting Practice Questions
81. The following data relate to the latest period.
82. In responsibility accounting, costs and revenues are grouped according to:
83. A small airport’s management accountant has prepared the following management report on the performance of...
84. Which THREE of the following are parts of the master budget?
85. Data for the latest period for a company which makes and sells a single product...
86. A company uses standard absorption costing.
87. The staffing policy for a supermarket is to have one cashier station open for every...
88. Based upon extensive historical evidence, a company’s daily sales volume is known to be normally...
89. A company absorbs production overhead using a direct labour hour rate.
90. A company manufactures three products using the same direct labour which will be in short...
91. A company has spent $5,000 on a report into the viability of using a subcontractor.
92. A company operates an integrated standard cost accounting system.
93. A company wishes to compare the variability of its monthly sales revenue in country A...
94. Which of the following statements regarding variances is valid?
95. The following is an extract from a budgetary control report for the latest period:The budget...
96. A company’s management accountant wishes to calculate the present value of the cost of renting...
97. The records of a manufacturing company show the following relationship between total cost and output.
98. The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and...
99. An organisation produces and sells a single product.
100. A new product requires an investment of $200,000 in machinery and working capital.

CIMA BA2 Summary

  • Vendor: CIMA
  • Product: BA2
  • Update on: May 22, 2026
  • Questions: 392
  • Page: 5 / 6
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TESTED 22 May 2026