CIMA BA2 Exam : Fundamentals of management accounting

BA2
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jul 27, 2026
  • Q & A: 392 Questions and Answers

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CIMA BA2 Exam Syllabus Topics:

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

CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

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


2. SP Limited operates an absorption costing system. It uses a predetermined overhead absorption rate based on machine hours. Budgeted factory overheads for the year were £1,080,000 but actual overhead incurred was
£1,046,000. Budgeted machine hours were 120,000 and actual machine hours were 119,000.
Overheads for the period were.

A) Under-absorbed by £25,000
B) Under-absorbed by £9,000
C) Over-absorbed by £9,000
D) Over-absorbed by £25,000


3. Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)

A) Market share
B) Profitability ratios
C) Return on investment
D) Competitor reaction
E) Government regulations
F) Employee morale


4. Refer to the exhibit.

The following records are available for a hotel for last week.
The sales revenue in the hotel coffee shop last week was $16,750.
The sales revenue per guest night was (to the nearest $0.01):
Give your answer to 2 decimal places.


5. 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) Communications are improved between the managers and the management accountant
C) Costs are reduced
D) Management accounting practices are more likely to be consistent throughout the organisation


Solutions:

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

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