BA2: Fundamentals of Management Accounting
263 questionsBA2 covers the fundamentals of management accounting, including how organisations use cost information for decision-making, planning, and control. You will study costing methods, budgeting techniques, and short-term decision-making tools. This is one of four Certificate level subjects examined through a 2-hour objective test.
Topics
- Context of Management Accounting
- Costing
- Decision-Making
- Planning and Control
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Frequently Asked Questions
What topics are covered in CIMA BA2?
BA2 covers four areas: the context of management accounting, costing (absorption, marginal, activity-based), decision-making techniques, and planning and control including budgeting, variance analysis, and standard costing.
How is the BA2 exam structured?
BA2 is a 2-hour computer-based objective test with 60 questions. Question types include multiple choice, multiple response, drag and drop, and number entry. It is available on demand at Pearson VUE test centres.
What is the pass mark for BA2?
You need to score at least 70% to pass the BA2 objective test. Results are available immediately after completing the exam.
Is BA2 harder than BA1?
BA2 is generally considered more numerically demanding than BA1. It requires strong calculation skills for costing, budgeting, and variance analysis. Thorough practice with numerical questions is essential for success.