CIMA BA2 : Fundamentals of management accounting

BA2 real exams

Exam Code: BA2

Exam Name: Fundamentals of management accounting

Updated: Aug 02, 2026

Q & A: 392 Questions and Answers

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CIMA BA2 Exam Syllabus Topics:

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

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

A company budgeted to provide 700 units of service last period for a budgeted variable overhead cost of
$29,400. During the period a total of 790 units of service were provided and the variable overhead cost incurred was $29,660.
For effective control of variable overhead cost which two figures should be compared in the budgetary control statement?

A) Row B
B) Row C
C) Row A
D) Row D


2. Prime cost is:

A) All costs incurred in making a product
B) The material cost of the product
C) The cost of operating a cost centre
D) Total product cost minus overheads


3. Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material. The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

A) Option B
B) Option D
C) Option C
D) Option A


4. A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.
The variable cost per unit is:
Give your answer to 2 decimal places.


5. Refer to the exhibit.

The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is:


Solutions:

Question # 1
Answer: D
Question # 2
Answer: D
Question # 3
Answer: C
Question # 4
Answer: Only visible for members
Question # 5
Answer: Only visible for members

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