Passing exam with BA2 latest training materials
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Updated: Nov 02, 2026
No. of Questions: 392 Questions & Answers with Testing Engine
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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 |
| Real Exam Qty: | 60 |
| Exam Format: | Computer-based, Objective test, Number entry, Multiple-response, Multiple-choice, Drag-and-drop |
| Related Certifications: | BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA1 Fundamentals of Business Economics |
| Passing Score: | 100 (scaled score out of 150, approx 67%) |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | Valid indefinitely while Certificate is active; does not expire individually |
| Available Languages: | English |
| Exam Price: | GBP £95 - £115 / USD $120 - $145 (varies by region) |
| Recommended Training: | CIMA BA2 Syllabus & Study Guide CIMA Official Study Text |
| Exam Registration: | Official CIMA Registration Pearson VUE Booking |
| Sample Questions: | CIMA BA2 Sample Questions |
| Exam Way: | Computer-based; available on-demand at Pearson VUE test centres or online remote proctoring |
| Pre Condition: | No formal prerequisites; open to all candidates; exemptions available for relevant prior qualifications |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/cert-ba/BA2/ |
CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: The Context of Management Accounting | 10% | - Global Management Accounting Principles - Characteristics of useful financial information - Role and purpose of management accounting - Role of CIMA and professional ethics |
| Topic 2: Planning and Control | 30% | - Budgeting methods and techniques - Budgeting concepts and preparation - Performance measurement and reporting - Standard costing and variance analysis |
| Topic 3: Decision Making | 35% | - Cost-volume-profit analysis - Pricing decisions - Risk and uncertainty analysis - Investment appraisal techniques - Relevant costing for short-term decisions |
| Topic 4: Costing | 25% | - Marginal and absorption costing - Overhead allocation, apportionment and absorption - Cost estimation techniques - Cost classification and behaviour - Job, batch, process and service costing |
CIMA Fundamentals of management accounting Sample Questions:
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?
Correct Answer:
93334 units
Refer to the exhibit.
T operates a process costing system. Data is available for Process A for the month of July.
Inputs for the month:
Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg. There is no opening or closing work in progress for the period.
What is the value of the output from the process in the month?
- A. $49,291
- B. $43,784
- C. $45,120
- D. $46,538
Correct Answer: B 🗳️
A manufacturing company has four production departments. Overheads have been apportioned between them as follows:
It takes each department 4 hours, 4 hours, 2 hours and 3 hours respectively to produce the company's only product. The company recovers costs on the basis of labour hours. They plan to produce 6,000 units What will the overhead absorption rate per unit be in £'s?
Select the correct answer from the choices below
- A. £7.90
- B. £7.50
- C. £8.00
- D. £7JO
Correct Answer: B 🗳️
In the context of short term decision making, what is a notional cost?
- A. A cost which is already committed and cannot be avoided
- B. A cost which reflects the use of resources when no actual cost is incurred
- C. A cost which cannot be measured in financial terms
- D. A cost which cannot be forecast with any degree of certainty
Correct Answer: B 🗳️
In a manufacturing company which produces a range of products, the wages of a machine operator in the factory would be classified as a:
- A. Direct labor cost
- B. Direct expense
- C. Indirect expense
- D. Indirect labor cost
Correct Answer: A 🗳️
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