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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Cost estimation techniques - Cost classification and behaviour - Job, batch, process and service costing - Marginal and absorption costing - Overhead allocation, apportionment and absorption |
| Decision Making | 35% | - Cost-volume-profit analysis - Risk and uncertainty analysis - Pricing decisions - Investment appraisal techniques - Relevant costing for short-term decisions |
| Planning and Control | 30% | - Budgeting concepts and preparation - Budgeting methods and techniques - Performance measurement and reporting - Standard costing and variance analysis |
| The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Role and purpose of management accounting - Global Management Accounting Principles - Characteristics of useful financial information |
CIMA Fundamentals of management accounting Sample Questions:
Question 1
Which one of the global principles of management accounting should be tailored to the knowledge of the decision maker?
A. Trust
B. Information
C. Communication
D. Impact
Question 2
The following data relate to the latest period.
A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)
A. A favourable labour rate variance.
B. A favourable sales volume contribution variance.
C. An adverse material price variance.
D. An adverse sales price variance.
E. An adverse labour efficiency variance.
Question 3
It is company policy that the closing inventory of finished goods must be equal to 20% of the following month's budgeted sales. The budget sales for November and December are 6,000 and 7,000 units respectively.
The budgeted production for November will be
Question 4
An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
A. Division B
B. Division A
C. Division C
D. Division D
Question 5
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 right
B. Double
C. Stay where it is
D. Move to the left
Solutions:
| Question 1 Answer: B | Question 2 Answer: D,E | Question 3 Answer: Only visible for members | Question 4 Answer: C | Question 5 Answer: D |








