CIMA BA2 dumps - in .pdf

BA2 pdf
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jul 16, 2026
  • Q & A: 392 Questions and Answers
  • PDF Price: $69.99
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  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jul 16, 2026
  • Q & A: 392 Questions and Answers
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CIMA BA2 dumps - Testing Engine

BA2 Testing Engine
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jul 16, 2026
  • Q & A: 392 Questions and Answers
  • Software Price: $69.99
  • Testing Engine

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CIMA BA2 Exam Syllabus Topics:

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

CIMA Fundamentals of management accounting Sample Questions:

1. Which of the following are NOT behavioural aspects of budgetary controls? (Select ALL that apply.)

A) Budget negotiation
B) Long term focus
C) Motivation
D) Short term focus
E) Competitiveness
F) Irrational spending


2. An increase in the selling price per unit, will cause the point at which the line plotted on a profit/volume (PV) graph intersects the horizontal axis to:

A) Move to the left
B) Double
C) Stay where it is
D) Move to the right


3. In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

A) Royalties paid to the designers of the products.
B) Salary paid to the factory manager.
C) Factory rent.
D) Commissions paid to the sales team.
E) Maintenance costs for the company's only production line.


4. In a company's sales ledger department, one additional invoice clerk is needed for every eighty customers added to the customer database. The total salary cost of invoice clerks is best described as:

A) a fixed cost
B) a variable cost
C) a step cost
D) a semi-variable cost


5. LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
What was the value of the abnormal loss/gain during the month (to the nearest £)?


Solutions:

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

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