BA2 exam dumps

CIMA BA2 Value Package

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  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • No. of Questions: 392 Questions and Answers
  • Updated: Sep 15, 2026

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CIMA BA2 Exam Overview:

Certification Vendor:CIMA (Chartered Institute of Management Accountants)
Exam Name:Fundamentals of Management Accounting
Exam Number:BA2
Related Certifications:CIMA Certificate in Business Accounting
Exam Duration:120 minutes
Exam Price:Varies by country and testing region
Real Exam Qty:60
Passing Score:100/150 scaled score
Certificate Validity Period:No expiry as an individual exam; contributes toward CIMA qualification
Exam Format:Calculation-Based Questions, Multiple Choice, Computer-Based Objective Test, Multiple Response
Available Languages:English
Sample Questions: DOWNLOAD DEMO
Exam Way:On-demand computer-based exam delivered through Pearson VUE test centres or online remote proctoring.
Pre Condition:No formal prerequisites. Open-entry qualification, although basic numeracy and business knowledge are beneficial.
Official Syllabus URL:https://www.aicpa-cima.com/resources/landing/the-certificate-in-business-accounting

CIMA BA2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Decision Making35%- Long-term decision making
  • 1. Relevant cash flow analysis
  • 2. Investment appraisal principles
- Risk and uncertainty
  • 1. Sensitivity considerations
  • 2. Risk assessment techniques
- Short-term decision making
  • 1. Break-even analysis
  • 2. Limiting factor analysis
  • 3. Contribution analysis
Topic 2: The Context of Management Accounting10%- Professional ethics and CIMA
  • 1. Role of CIMA
  • 2. Professional and ethical responsibilities
- Purpose of management accounting and the role of the management accountant
  • 1. Need for management accounting
  • 2. Role of the management accountant
  • 3. Functions of management accounting
Topic 3: Costing25%- Cost identification and classification
  • 1. Fixed, variable and semi-variable costs
  • 2. Relevant and irrelevant costs
  • 3. Direct and indirect costs
- Costing techniques
  • 1. Marginal costing
  • 2. Cost behaviour analysis
  • 3. Absorption costing
Topic 4: Planning and Control30%- Budgeting
  • 1. Budgetary control
  • 2. Preparation of budgets
  • 3. Cash budgeting
- Performance measurement and control
  • 1. Financial performance measures
  • 2. Non-financial performance measures
  • 3. Variance analysis
- Management reporting
  • 1. Interpretation of management information
  • 2. Preparation of management reports

Everything You Need to Know: CIMA BA2 Exam

The BA2 exam is a core requirement for the CIMA Business Accounting certification at the Certificate in Business Accounting level. Earning this validates your skills for credentials like CIMA Certificate in Business Accounting.

Candidates will face 60 questions and have 120 minutes to complete the exam. This means you need strict time management. We strongly recommend taking timed practice tests to ensure you can maintain a steady pace without rushing when under actual exam time pressure.

The official examination fee is Varies by country and testing region, and you must achieve a score of 100/150 scaled score to pass. Since retaking the test requires paying the full fee again, utilizing accurate practice materials for thorough self-assessment beforehand is crucial to protect your investment.

Candidate requirements include: No formal prerequisites. Open-entry qualification, although basic numeracy and business knowledge are beneficial.. Please verify all eligibility details on the official certification page before scheduling your appointment.

Absolutely. A free PDF demo is available for you to evaluate the quality of our questions. Once purchased, you receive 365 days of free updates. If your access expires, you can renew it at a 50% discount to keep your materials current.

Your BA2 practice materials are delivered instantly. You can download them right away, and a copy will be sent to your email within one minute (contact support if not received in 2 hours). You can install the software on an unlimited number of computers. We also offer a 100% Money Back Guarantee: if you fail the corresponding exam within 60 days of purchase, you can claim a full refund. To apply, submit your enrollment slip and official Score Report PDF within 2 days after taking the test (processing takes up to 7 days). Note: failures within 3 days of purchase, downloaded but unattempted exams, free materials, and expired orders are excluded. The payer's name must match the candidate's name. Alternatively, you can exchange your order for two free exams of equal value and keep the original product's updates.

The syllabus is divided into 4 main domains. Key areas include "The Context of Management Accounting" (10%), "Costing" (25%), "Planning and Control" (30%). For a comprehensive breakdown of all measured skills, please review the complete exam outline table provided above.

CIMA Fundamentals of management accounting Sample Questions:

Which ONE of the following would be classified as an internal environmental cost?

  • A. Health care costs
  • B. Carbon emissions
  • C. Waste disposal costs
  • D. Social welfare costs
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Overhead apportionment is best described as:

  • A. The identification of overhead cost variances
  • B. The charging of overheads to cost units produced
  • C. The identification of costs specifically attributable to a particular cost centre
  • D. The process of sharing costs amongst two or more cost centers
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

In responsibility accounting, costs and revenues are grouped according to:

  • A. the service provided.
  • B. the budget holder.
  • C. their behaviour.
  • D. their function.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

The decision rule to use when determining the optimal production plan if there is a scarce resource is:

  • A. Maximise profit per unit of scarce resource
  • B. Maximise contribution per unit of scarce resource
  • C. Maximise contribution per unit
  • D. Maximise profit per unit
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

The selling price of product 'P' is £20 per unit. Variable costs are £6 per unit and total fixed costs are £140,000 each year.
To earn a profit of £70,000 each year, the annual sales will need to be, to the nearest 1,000 units.

Reveal Solution  Discussion  0

Correct Answer:

15 units

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