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Updated: Jul 20, 2026
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CIMA BA2 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
| Exam Name: | Fundamentals of Management Accounting |
| Exam Number: | BA2 |
| Real Exam Qty: | 60 |
| Available Languages: | English |
| Exam Price: | Varies by country (typically around £100–£150 equivalent) |
| Related Certifications: | BA1 Fundamentals of Business Economics BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law |
| Passing Score: | 70% |
| Certificate Validity Period: | No expiry for Certificate in Business Accounting qualification |
| Exam Format: | Objective test (multiple choice), Computer-based exam, On-demand delivery |
| Exam Duration: | 90 minutes |
| Recommended Training: | CGMA Study Resources CIMA Official Study Hub |
| Exam Registration: | Pearson VUE Booking Portal CIMA Official Exam Registration |
| Sample Questions: | CIMA BA2 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 |
|---|---|
| Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
| Costing Methods | - Process costing basics - Overhead allocation and absorption costing - Job costing and batch costing |
| Cost Accounting Fundamentals | - Introduction to management accounting - Role and purpose of cost accounting |
CIMA Fundamentals of management accounting Sample Questions:
1. Refer to the exhibit.
The wages analysis for the welding department of a manufacturing company is given below:
What is the direct labor cost for the welding department?
A) $36,890
B) $40,550
C) $30,250
D) $38,490
2. The records of a manufacturing company show the following relationship between total cost and output.
The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.
3. Refer to the exhibit.
The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is:
4. A company uses an integrated accounting system.
The accounting entries for an issue of indirect materials to production would be:
A) Debit: Work in progress control account Credit: Raw material control account
B) Debit: Production overhead control accountCredit: Raw material control account
C) Debit: Raw material control account Credit: Work in progress control account
D) Debit: Finished goods control account Credit: Raw material control account
5. Which of the following categories of costs is the most relevant for decision making?
A) Notional costs
B) Costs already incurred which are known with certainty
C) Estimated future costs
D) Current costs
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: Only visible for members | Question # 3 Answer: Only visible for members | Question # 4 Answer: B | Question # 5 Answer: C |
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