CIMA BA2 : Fundamentals of management accounting

  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Aug 30, 2026     Q & A: 392 Questions and Answers

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Following are some reference material for actual CIMA BA2 exam test

CIMA BA2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Costing25%- Overhead allocation, apportionment and absorption
- Marginal and absorption costing
- Job, batch, process and service costing
- Cost estimation techniques
- Cost classification and behaviour
Topic 2: The Context of Management Accounting10%- Role of CIMA and professional ethics
- Characteristics of useful financial information
- Role and purpose of management accounting
- Global Management Accounting Principles
Topic 3: Decision Making35%- Investment appraisal techniques
- Risk and uncertainty analysis
- Cost-volume-profit analysis
- Pricing decisions
- Relevant costing for short-term decisions
Topic 4: Planning and Control30%- Standard costing and variance analysis
- Performance measurement and reporting
- Budgeting concepts and preparation
- Budgeting methods and techniques

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

The following budget details are available for Superkite Limited which manufacture a single product:
The raw materials purchases budget is


Question 2

Fixed costs can best be described as:

A. Costs which never change
B. Costs which are difficult to budget accurately
C. Costs which remain constant, within a relevant range, when activity levels change
D. Costs which are uncontrollable


Question 3

Refer to the exhibit.

Which is the correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system?
The correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system is:

A. B
B. C
C. D
D. A


Question 4

Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.
Which FOUR combinations could possibly have resulted in this situation?

A. Combination D
B. Combination A
C. Combination G
D. Combination B
E. Combination E
F. Combination F
G. Combination H
H. Combination C


Question 5

If fixed costs are increased, the gradient of the line plotted on a profit/volume (PV) graph will be:

A. Curvi-linear
B. Not as steep
C. Unchanged
D. Steeper


Solutions:

Question 1
Answer: Only visible for members
Question 2
Answer: C
Question 3
Answer: B
Question 4
Answer: A,E,F,H
Question 5
Answer: C

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