DumpsBox
Home/cima/Free CIMA CIMAPRA17-BA2-1 Actual Exam Questions

Free CIMA CIMAPRA17-BA2-1 Actual Exam Questions

The questions for this exam were last updated on January 7, 2026

Dumps Box (DumpsBox) offers up-to-date practice exam questions for CIMAPRA17-BA2-1 certification exam which are developed and validated by CIMA subject domain experts certified in CIMA CIMAPRA17-BA2-1 . These practice questions are update regularly as we keep an eye on any recent changes in CIMAPRA17-BA2-1 syllabus, and when there is update our team quickly adjusts the questions. This commitment to providing the best quality exam prep material to certification aspirants is what makes DumpsBox.com the best certification exam prep website. On top of that, our strong, yet strictly moderated, community based feedback keeps the content clean and current. Each question has helpful community discussion that provides it extra perspective and introduces helpful resources for better exam preparation. This also saves students from other outdated practice questions or illicit exam dumps that can have adverse affects on career. Browse through our CIMA CIMAPRA17-BA2-1 exam questions and pass your exam on first try.

View 392 QuestionsBrowse cima exams
Question No. 1
Assume that a unit of output is the cost object. Which of the following statements is valid?
Select all that apply, then reveal solution.
Question No. 2
The managing director of a small expanding company has made a number of statements about
CIMA’s role in relation to its members and to worldwide organizations.
Which ONE of the following statements is NOT correct?
Select one option, then reveal solution.
Question No. 3
Refer to the exhibit.
CIMAPRA17-BA2-1 practice exam questions
C Ltd manufactures three products, which require the same type of materials. The following
contribution and profit per unit is available:
CIMAPRA17-BA2-1 real exam questions
In a period in which labour hours are in short supply, which of the following options is the rank order
of production?
Select one option, then reveal solution.
Question No. 4
In an integrated cost and financial accounting system, the accounting entries for the cost of
production units completed in the period would be:
Select one option, then reveal solution.
Question No. 5
A company’s cash budgetary plans show that there will be surplus cash for three months of the
forthcoming year.
Which THREE of the following would be appropriate management actions in this situation?
Select all that apply, then reveal solution.
Question No. 6

Refer to the Exhibit. CIMAPRA17-BA2-1 practice exam questions A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period. Which FOUR combinations could possibly have resulted in this situation?

Select all that apply, then reveal solution.
Question No. 7
Refer to the exhibit.
CIMAPRA17-BA2-1 practice exam questions
DS is manufacturing company that uses an integrated accounting system. The following payroll data
is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off
Select one option, then reveal solution.
Question No. 8
A company uses an integrated accounting system.
The accounting entries for an issue of indirect materials to production would be:
Select one option, then reveal solution.
Question No. 9
Refer to the exhibit.
CIMAPRA17-BA2-1 practice exam questions
The budget for ORG for the month of September contained the following data:
During the month the actual number of units produced was 1,550. The management accounts
showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150
adverse.
The actual direct labour hours in the month was:
Select one option, then reveal solution.
Question No. 10
Refer to the exhibit.
CIMAPRA17-BA2-1 practice exam questions
Which is the correct journal entry required to record a favorable variable overhead expenditure
variance in an integrated accounting system?
The correct journal entry required to record a favorable variable overhead expenditure variance in an
integrated accounting system is:
Select one option, then reveal solution.
Question No. 11
Which of the following best describes a step cost?
Select one option, then reveal solution.
Question No. 12
A company has spent $5,000 on a report into the viability of using a subcontractor. The report
highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a
written-down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of
$40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)
Select all that apply, then reveal solution.
Question No. 13

CORRECT TEXT PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50. 75% of the total cost represents variable costs. How many units (to the nearest whole unit) will the organization need to produce and sell to generate a profit of £500,000?

Question No. 14

CORRECT TEXT A company currently allows a discount of 10% to customers who pay at the time of purchase. If 20% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £9,000 are:

Question No. 15

CORRECT TEXT Refer to the exhibit. CIMAPRA17-BA2-1 practice exam questions Each unit of product ‘Smitten’ uses 5 kgs of material 'Z'. The budgeted details for March are as follows: It is anticipated that sales of product ‘Smitten’ in March will be 20000 units. The amount of material 'Z' that needs to be purchased in March is: