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Updated: Jul 26, 2026
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CIMA BA2 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Fundamentals of Management Accounting |
| Exam Number: | BA2 |
| Exam Format: | Computer-based, Objective test, Multiple-choice, Multiple-response, Number entry, Drag-and-drop |
| Available Languages: | English |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | Valid indefinitely while Certificate is active; does not expire individually |
| Real Exam Qty: | 60 |
| Exam Price: | GBP £95 - £115 / USD $120 - $145 (varies by region) |
| Passing Score: | 100 (scaled score out of 150, approx 67%) |
| Related Certifications: | BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Recommended Training: | CIMA BA2 Syllabus & Study Guide CIMA Official Study Text |
| Exam Registration: | Pearson VUE Booking Official CIMA Registration |
| Sample Questions: | CIMA BA2 Sample Questions |
| Exam Way: | Computer-based; available on-demand at Pearson VUE test centres or online remote proctoring |
| Pre Condition: | No formal prerequisites; open to all candidates; exemptions available for relevant prior qualifications |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/cert-ba/BA2/ |
CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Investment appraisal techniques - Pricing decisions - Risk and uncertainty analysis - Relevant costing for short-term decisions - Cost-volume-profit analysis |
| Planning and Control | 30% | - Standard costing and variance analysis - Budgeting concepts and preparation - Performance measurement and reporting - Budgeting methods and techniques |
| The Context of Management Accounting | 10% | - Characteristics of useful financial information - Role of CIMA and professional ethics - Global Management Accounting Principles - Role and purpose of management accounting |
| Costing | 25% | - Marginal and absorption costing - Overhead allocation, apportionment and absorption - Cost estimation techniques - Cost classification and behaviour - Job, batch, process and service costing |
CIMA Fundamentals of management accounting Sample Questions:
1. 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) £6 per machine hour
B) 10% of machine value
C) 400% of radiologists' wages
D) £3 per staff hour
2. Which of the following statements about CIMA's role in relation to its students is correct?
i. CIMA's professional conduct staff process complaints made against CIMA students ii. Students are not governed by CIMA's code of ethics until they become registered CIMA members iii. Students may consult CIMA about situations in their work place that appear to conflict with CIMA's code of ethics iv. Once students have passed all of the CIMA exams they may use the designatory letters ACMA
A) (i), (iii) and (iv)
B) (iii) and (iv)
C) (i), (ii) and (iv)
D) (i) and (iii)
3. 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) Stay where it is
B) Move to the right
C) Double
D) Move to the left
4. Refer to the exhibit.
A company issued its production budget based on an anticipated output of 2000 units. The actual output for the period was 1500 units. The details of the costs are shown below:
What was the budget expenditure variance?
A) £18,000 adverse
B) £4,500 favourable
C) £17,000 favourable
D) £4,500 adverse
5. Refer to the exhibit.
SP, a manufacturing company, uses a standard costing system. The standard variable production overhead cost is based on the following budgeted figures for the year:
During the month of September, 5,300 actual hours were worked and 5,600 standard hours of output were produced. Total variable production overhead costs in September were $8,600.
What was the variable production overhead expenditure variance in September?
A) $200 favourable
B) $650 favourable
C) $200 adverse
D) $650 adverse
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: B | Question # 5 Answer: D |
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