CIMA Fundamentals of management accounting BA2 Certified Exam Dumps

BA2 Exam Dumps

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Certification Provider: CIMA
Exam Code / Number: BA2
Exam Name: Fundamentals of management accounting
Exam Questions: 392
Last Updated: Jul 13, 2026
Corresponding Certification: CIMA Business Accounting

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CIMA BA2 (Fundamentals of management accounting) Certification Exam is a globally recognized qualification designed for individuals who are looking to build a career in management accounting. Fundamentals of management accounting certification exam is a part of the Certified Institute of Management Accountants (CIMA) syllabus and is designed to provide a foundation of knowledge, skills and techniques required in management accounting. BA2 exam covers a wide range of topics, including costing, budgeting, performance measurement, and investment appraisal.

CIMA BA2 certification exam covers a broad range of topics related to management accounting, including the principles of costing, the preparation and interpretation of financial statements, and the use of various management accounting tools and techniques. Candidates will also be tested on their understanding of how to use management accounting information to support decision-making and performance management.

CIMA BA2 Exam Syllabus Topics:

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


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