CIMA BA2 Exam : Fundamentals of management accounting

CIMA BA2 exam
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Nov 10, 2026
  • Q & A: 392 Questions and Answers
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About CIMA BA2 Exam Questions

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CIMA BA2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Planning and Control30%- Performance measurement and control
  • 1. Non-financial performance measures
  • 2. Financial performance measures
  • 3. Variance analysis
- Budgeting
  • 1. Cash budgeting
  • 2. Preparation of budgets
  • 3. Budgetary control
- Management reporting
  • 1. Preparation of management reports
  • 2. Interpretation of management information
Topic 2: Costing25%- Cost identification and classification
  • 1. Fixed, variable and semi-variable costs
  • 2. Direct and indirect costs
  • 3. Relevant and irrelevant costs
- Costing techniques
  • 1. Absorption costing
  • 2. Cost behaviour analysis
  • 3. Marginal costing
Topic 3: The Context of Management Accounting10%- Professional ethics and CIMA
  • 1. Professional and ethical responsibilities
  • 2. Role of CIMA
- Purpose of management accounting and the role of the management accountant
  • 1. Functions of management accounting
  • 2. Need for management accounting
  • 3. Role of the management accountant
Topic 4: Decision Making35%- Long-term decision making
  • 1. Relevant cash flow analysis
  • 2. Investment appraisal principles
- Short-term decision making
  • 1. Contribution analysis
  • 2. Break-even analysis
  • 3. Limiting factor analysis
- Risk and uncertainty
  • 1. Risk assessment techniques
  • 2. Sensitivity considerations

BA2 Exam FAQs for 2026 Candidates

The BA2 exam is the official CIMA (Chartered Institute of Management Accountants) exam behind the CIMA Business Accounting certification, validating the skills measured by the CIMA Fundamentals of management accounting credential. It sits at the Certificate in Business Accounting level of the CIMA (Chartered Institute of Management Accountants) certification program. It also connects to CIMA Certificate in Business Accounting, so the knowledge you build here carries over to those tracks as well.

The BA2 exam contains 60 questions to be completed within 120 minutes. Before exam day, divide the available time by the question count to work out a comfortable per-question pace, and mark any item that eats into it so you can return later instead of getting stuck. Timed sessions in the VerifiedDumps test engines make that pacing automatic — run at least two full-length mock exams under the clock so time pressure never becomes the reason you drop points.

The passing score for the BA2 exam is 100/150 scaled score, and the official registration fee is Varies by country and testing region. Retakes are not discounted — every new attempt means paying the full fee again — so it pays to measure yourself before you book. Work through the 392 practice questions on VerifiedDumps, sit a timed practice test, and schedule your exam only when your scores are consistently comfortable. That simple habit is the cheapest exam strategy there is.

No formal prerequisites. Open-entry qualification, although basic numeracy and business knowledge are beneficial. Requirements can change when CIMA (Chartered Institute of Management Accountants) revises its certification program, so confirm the current eligibility rules on the official exam page before you register.

Yes. VerifiedDumps provides a free BA2 PDF demo so you can review the question style and answer quality before purchasing. Every purchase also includes 365 days of free updates — if CIMA revises the exam during that period, the updated material reaches you at no cost. Once the free-update year ends, you can extend your update service at a 50% discount.

Every CIMA Fundamentals of management accounting purchase on VerifiedDumps is covered by a 100% money-back guarantee with clear conditions: if you take the corresponding exam within 60 days of your purchase and do not pass, you can claim a full refund by submitting a scanned copy of your exam enrollment slip and your official score report as a PDF within two days of the exam date; claims are processed within seven days of submission. The guarantee does not apply to exams taken within three days of purchase, to material that was downloaded but never used in an exam attempt, or to free products and expired orders, and the candidate name must match the payer name. If you would rather not take a refund, you can instead exchange your purchase for two free exam preparation products of equal value and keep the update service on your original product.

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The CIMA Fundamentals of management accounting exam blueprint is organized into 4 domains. The first three are:

  • Planning and Control — 30% of the exam
  • The Context of Management Accounting — 10% of the exam
  • Decision Making — 35% of the exam

For the complete domain-by-domain breakdown, scroll up to the full exam topics outline above and use it to plan how you distribute your study time.

CIMA Fundamentals of management accounting Sample Questions:

Question #1

Which of the following is the correct definition is an annuity:

  • A. A chain of regular cash flows up to a certain period of time.
  • B. A series of cash outflows which goes on forever.
  • C. A set of regular payments of increasing value.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #2

Relevant costs for decision making are.

  • A. Variable costs only
  • B. Unavoidable costs
  • C. Future costs which will be affected by the decision
  • D. Past costs incurred
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #3

Refer to the exhibit.

The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:

Reveal Solution  Discussion  0

Correct Answer:

$5.50

Question #4

PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
How many units (to the nearest whole unit) will the organization need to produce and sell to generate a profit of £500,000?

Reveal Solution  Discussion  0

Correct Answer:

93334 units

Question #5

Within the relevant range, a variable cost is a cost which:

  • A. varies in total in proportion to the level of activity.
  • B. varies in total in proportion to the level of inflation.
  • C. cannot be forecast with any degree of accuracy because of its variability.
  • D. varies per unit in proportion to the level of activity.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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