CIMA BA2 real dump : Fundamentals of management accounting

  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jul 14, 2026
  • Q&As: 392 Questions and Answers

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CIMA BA2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Planning and Control30%- Performance measurement and control
  • 1. Variance analysis
  • 2. Financial performance measures
  • 3. Non-financial performance measures
- Budgeting
  • 1. Budgetary control
  • 2. Cash budgeting
  • 3. Preparation of budgets
- Management reporting
  • 1. Preparation of management reports
  • 2. Interpretation of management information
Topic 2: Costing25%- Costing techniques
  • 1. Absorption costing
  • 2. Marginal costing
  • 3. Cost behaviour analysis
- Cost identification and classification
  • 1. Direct and indirect costs
  • 2. Fixed, variable and semi-variable costs
  • 3. Relevant and irrelevant costs
Topic 3: The Context of Management Accounting10%- Purpose of management accounting and the role of the management accountant
  • 1. Need for management accounting
  • 2. Functions of management accounting
  • 3. Role of the management accountant
- Professional ethics and CIMA
  • 1. Role of CIMA
  • 2. Professional and ethical responsibilities
Topic 4: Decision Making35%- Short-term decision making
  • 1. Limiting factor analysis
  • 2. Contribution analysis
  • 3. Break-even analysis
- Long-term decision making
  • 1. Investment appraisal principles
  • 2. Relevant cash flow analysis
- Risk and uncertainty
  • 1. Risk assessment techniques
  • 2. Sensitivity considerations

CIMA Fundamentals of management accounting Sample Questions:

1. 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:


2. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Governed by rules and regulations
B) Internally focused
C) Statutory requirement
D) Provide information to managers
E) Provide information needed by shareholders


3. Which of the following statements relating to risk and uncertainty is correct?

A) Risk exists when we know all of the possible outcomes but not their probabilities.
B) Uncertainty exists when we know all of the possible outcomes and their probabilities.
C) Uncertainty exists when we know all of the possible outcomes but not their probabilities.
D) Risk exists when we do not know all of the possible outcomes.


4. Refer to the exhibit.

RD operates as shopfitters in the retail industry. Job 265 involves the refit of a major city toy store. The following information is available for the job:
What is the selling price for Job 265?

A) $191,400
B) $204,160
C) $171,400
D) $182,827


5. Refer to the exhibit.

PD manufactures a product in a process operation. Normal loss is 5% of input and occurs at the end of the process. The following data is available for the month of August:
* Scrapped units have no value.
* There was no opening or closing work in progress for August.
What was full cost of output to finished goods in August?

A) $55,460
B) $51,764
C) $52,687
D) $53,580


Solutions:

Question # 1
Answer: Only visible for members
Question # 2
Answer: C,D
Question # 3
Answer: C
Question # 4
Answer: B
Question # 5
Answer: A

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