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CIMA BA2 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
|---|---|
| Exam Name: | Fundamentals of Management Accounting |
| Exam Number: | BA2 |
| Exam Price: | Varies by country (typically around £100–£150 equivalent) |
| Available Languages: | English |
| Certificate Validity Period: | No expiry for Certificate in Business Accounting qualification |
| Exam Duration: | 90 minutes |
| Related Certifications: | BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Exam Format: | Computer-based exam, On-demand delivery, Objective test (multiple choice) |
| Passing Score: | 70% |
| Real Exam Qty: | 60 |
| Recommended Training: | CIMA Official Study Hub CGMA Study Resources |
| Exam Registration: | Pearson VUE Booking Portal CIMA Official Exam Registration |
| Sample Questions: |  |
| Exam Way: | Computer-based exam via Pearson VUE (test centres or online proctored) |
| Pre Condition: | No formal prerequisites required |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Topic 2: Budgeting and Planning | - Basic forecasting techniques - Introduction to budgeting |
| Topic 3: Costing Methods | - Overhead allocation and absorption costing - Process costing basics - Job costing and batch costing |
| Topic 4: Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
Everything About CIMA Fundamentals of management accounting, Asked and Answered
CIMA Fundamentals of management accounting is an official CIMA (AICPA & CIMA) certification exam, listed under the code BA2. Passing it earns you the CIMA Certificate in Business Accounting (Cert BA) certification, positioned at the Entry / Certificate Level level. It also connects to BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law. For anyone aiming at a leadership track in IT, this credential is one of the clearest markers of verified skill.
Passing CIMA Fundamentals of management accounting takes 70%, and the official registration fee is Varies by country (typically around £100–£150 equivalent). Retakes charge the full Varies by country (typically around £100–£150 equivalent) again, which is why accuracy in preparation matters more than volume. Validate your readiness with repeated Pass4suresVCE practice scores above the requirement before committing to a date.
The CIMA Fundamentals of management accounting exam contains 60 questions to answer within 90 minutes. The SOFT engine from Pass4suresVCE imitates the real test scene on your computer and uses special methods to help you master questions and answers, so the official time limit becomes a practiced routine rather than a surprise.
No formal prerequisites required
Vendor requirements are revised periodically, so confirm the current conditions before registering via the official exam page.
Sign-up for CIMA Fundamentals of management accounting goes through the official channels below.
One planning note: the exam is delivered Computer-based exam via Pearson VUE (test centres or online proctored).
CIMA (AICPA & CIMA) recommends the following training for CIMA Fundamentals of management accounting candidates.
Reinforce whichever training you pick with the 392 practice questions in the Pass4suresVCE BA2 package, edited by experts who follow real test changes firsthand.
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CIMA Fundamentals of management accounting is structured into 4 official domains. The leading ones are Costing Methods, Cost Classification and Behaviour, and Budgeting and Planning. The full topic breakdown appears above; accurate preparation starts with an accurate map.
CIMA Fundamentals of management accounting Sample Questions:
Refer to the exhibit.
JB Limited pays 60% of invoices for goods purchased on credit, in the month after purchase. The remaining
40% are paid a month later.
Invoices are received on the last day of each month. Invoices paid in the month following purchase attract a prompt payment discount of 2%, whilst those paid in the second month attract only a 1% discount.
Credit purchases for April to June are budgeted as follows:
The amount budgeted to be paid for credit purchases in June is:
Correct Answer:
£27535
The net present value (NPV) of an investment is as follows.
NPV at 14% = $6,320
NPV at 18% = ($4,600) negative
The internal rate of return (IRR) of the investment is closest to
- A. 14.6%
- B. 16.3%
- C. 20.3%
- D. 16.0%
Correct Answer: B 🗳️
Refer to the Exhibit.
CM has produced the following budget information for next year:
The opening receivables balance represents 2 months sales. It is expected that the same level of sales will continue at an even rate throughout the year.
In an effort to improve receivables collection periods it is proposed to offer a discount of 5% for payment by cash. It is expected that 20% of customers will pay by cash. Of the remaining 80% credit sales, 40% will be settled within 1 month and 60% are expected to settle within 2 months.
What are the budgeted cash receipts from cash and credit sales in the year?
- A. $190,800
- B. $206,400
- C. $188,000
- D. $184,400
Correct Answer: A 🗳️
The materials price variance will be adverse when:
- A. The materials usage variance is favourable
- B. The actual cost of the materials is more than the standard material cost for the output produced
- C. The actual cost of the materials purchased is more than the standard cost of the materials purchased
- D. The price of materials has fallen
Correct Answer: C 🗳️
The total cost of a product is £200.
In order to achieve a profit margin of 20% of sales, the selling price would have to be:
Give your answer to 2 decimal places.
Correct Answer:
£250.03
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