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Exam Code: BA2
Exam Name: Fundamentals of management accounting
Updated: Aug 10, 2026
Q & A: 392 Questions and Answers
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CIMA BA2 exam is a fundamental level exam that focuses on the principles of management accounting. BA2 exam is designed to test the candidate’s understanding of basic accounting concepts and their application in the business environment. BA2 exam is divided into two sections, with the first section focusing on the introduction to management accounting, while the second section focuses on the application of management accounting techniques.
CIMA BA2 Certification Exam is open to anyone who has a basic knowledge of accounting principles and is interested in pursuing a career in management accounting. However, to be eligible for the certification, the candidate must have completed the CIMA Certificate in Business Accounting or hold an equivalent qualification. Fundamentals of management accounting certification is also a requirement for those who want to progress to the CIMA Professional Qualification.
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CIMA BA2 (Fundamentals of management accounting) Certification Exam is a globally recognized certification program designed to enhance the knowledge and skills of professionals in the field of management accounting. Fundamentals of management accounting certification exam covers a range of topics such as costing, budgeting, investment appraisal, and business ethics, providing candidates with a comprehensive understanding of the principles and practices of management accounting.
| Section | Weight | Objectives |
|---|---|---|
| The Context of Management Accounting | 10% | - Global Management Accounting Principles - Characteristics of useful financial information - Role and purpose of management accounting - Role of CIMA and professional ethics |
| Planning and Control | 30% | - Performance measurement and reporting - Budgeting concepts and preparation - Standard costing and variance analysis - Budgeting methods and techniques |
| Costing | 25% | - Job, batch, process and service costing - Marginal and absorption costing - Cost classification and behaviour - Overhead allocation, apportionment and absorption - Cost estimation techniques |
| Decision Making | 35% | - Pricing decisions - Risk and uncertainty analysis - Relevant costing for short-term decisions - Cost-volume-profit analysis - Investment appraisal techniques |
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