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Updated: Jul 20, 2026
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CIMA BA2 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
| Exam Name: | Fundamentals of Management Accounting |
| Exam Number: | BA2 |
| Exam Format: | Objective test (multiple choice), Computer-based exam, On-demand delivery |
| Related Certifications: | BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Exam Duration: | 90 minutes |
| Certificate Validity Period: | No expiry for Certificate in Business Accounting qualification |
| Real Exam Qty: | 60 |
| Available Languages: | English |
| Exam Price: | Varies by country (typically around £100–£150 equivalent) |
| Passing Score: | 70% |
| Recommended Training: | CGMA Study Resources CIMA Official Study Hub |
| Exam Registration: | Pearson VUE Booking Portal CIMA Official Exam Registration |
| Sample Questions: | CIMA BA2 Sample Questions |
| Exam Way: | Computer-based exam via Pearson VUE (test centres or online proctored) |
| Pre Condition: | No formal prerequisites required |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Cost Accounting Fundamentals | - Introduction to management accounting - Role and purpose of cost accounting |
| Cost Classification and Behaviour | - Fixed, variable, and semi-variable costs - Cost behaviour patterns and analysis |
| Budgeting and Planning | - Basic forecasting techniques - Introduction to budgeting |
| Costing Methods | - Job costing and batch costing - Process costing basics - Overhead allocation and absorption costing |
CIMA Fundamentals of management accounting Sample Questions:
1. Which of the following is a valid definition of a cash budget?
A) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
B) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
C) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
D) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
2. Refer to the exhibit.
The indirect costs of a hospital's Radiology Department consists mainly of equipment related costs. Details of the budget for Period 4 are:
The most appropriate overhead absorption rate is:
A) £3 per staff hour
B) 400% of radiologists' wages
C) £6 per machine hour
D) 10% of machine value
3. If fixed costs are increased, the gradient of the line plotted on a profit/volume (PV) graph will be:
A) Unchanged
B) Curvi-linear
C) Not as steep
D) Steeper
4. Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?
A) The management accountant is more likely to be focused on the objectives of the organisation as a whole
B) Management accounting practices are more likely to be consistent throughout the organisation
C) Costs are reduced
D) Communications are improved between the managers and the management accountant
5. Refer to the exhibit.
The standard variable cost per unit of Product W is $26. The budgeted sales of Product W in April was 3,300 units. The company recorded the following variances for the month of April:
During April 3,600 units of Product W were actually sold.
The budgeted contribution for Product W in April was to the nearest $000:
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: D | Question # 5 Answer: Only visible for members |
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