CIMA BA2 Exam : Fundamentals of management accounting

CIMA BA2 exam
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Aug 17, 2026
  • Q & A: 392 Questions and Answers
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CIMA BA2 Exam Syllabus Topics:

SectionWeightObjectives
The Context of Management Accounting10%- Role and purpose of management accounting
- Role of CIMA and professional ethics
- Characteristics of useful financial information
- Global Management Accounting Principles
Planning and Control30%- Budgeting methods and techniques
- Budgeting concepts and preparation
- Performance measurement and reporting
- Standard costing and variance analysis
Costing25%- Overhead allocation, apportionment and absorption
- Cost classification and behaviour
- Cost estimation techniques
- Marginal and absorption costing
- Job, batch, process and service costing
Decision Making35%- Cost-volume-profit analysis
- Relevant costing for short-term decisions
- Investment appraisal techniques
- Pricing decisions
- Risk and uncertainty analysis

CIMA Fundamentals of management accounting Sample Questions:

1. Which ONE of the following would be the LEAST effective performance indicator for a distribution manager who is responsible for controlling the cost of the transport fleet?

A) Fixed cost per kilometre
B) Variable cost per kilometre
C) Fixed cost per vehicle per month
D) Variable cost per tonne-kilometre


2. Refer to the exhibit.

Patchit Limited operates a job costing system. They have been asked to quote for a rush job that will require to be done in overtime hours. It is estimated that the job will incur the following costs:
Production overheads are absorbed on a direct labour hour basis. Budgeted direct labour hours for the year were 50,000 and budgeted direct labour cost was $300,000.
If production overheads had been based on a percentage of direct labour cost, the revised production costs for the job would be:


3. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $8
B) $7
C) $9
D) $6


4. Which one of the following is an example of operational management information?

A) A flexible budget control report for last month
B) A production schedule for tomorrow
C) The annual cash budget
D) An investment appraisal report


5. Refer to the exhibit.

The budgeted contribution for last month was $53,600. The variances reported were as follows:
The actual contribution for last month was:


Solutions:

Question # 1
Answer: A
Question # 2
Answer: Only visible for members
Question # 3
Answer: B
Question # 4
Answer: B
Question # 5
Answer: Only visible for members

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