CIMA Exam CIMAPRA17-BA2-1 Topic 3 Question 92 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam

Question #: 92
Topic #: 3

[All CIMAPRA17-BA2-1 Questions]

Which TWO of the following are characteristics of Management Accounts? (Choose two.)

AGoverned by rules and regulations

BProvide information to managers

CProvide information needed by shareholders

DInternally focused

EStatutory requirement

Show Suggested Answer

Suggested Answer: B, E

by Abel at Mar 19, 2025, 05:35 PM

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Caprice

7 days ago

This question is like asking 'Which two of these are actually important?' B and D, of course. The rest are just fluff that belongs in financial accounting, not management accounting.

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Craig

9 days ago

B and D. It's like they're asking, 'Which two of these things are actually useful?' Duh, the ones that help managers do their jobs.

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Brinda

19 days ago

I believe B and D are the characteristics of Management Accounts, as they provide information to managers and are internally focused.

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Chara

20 days ago

A and E. Wait, what? Statutory requirement? Since when do management accounts have to follow any rules? I thought they were the Wild West of accounting!

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