CIMA BA2 Exam : Fundamentals of management accounting

CIMA BA2 exam
  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Jul 24, 2026
  • Q & A: 392 Questions and Answers
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CIMA BA2 Exam Syllabus Topics:
SectionObjectives
Budgeting and Planning- Basic forecasting techniques
- Introduction to budgeting
Cost Classification and Behaviour- Fixed, variable, and semi-variable costs
- Cost behaviour patterns and analysis
Cost Accounting Fundamentals- Role and purpose of cost accounting
- Introduction to management accounting
Costing Methods- Job costing and batch costing
- Process costing basics
- Overhead allocation and absorption costing
CIMA Fundamentals of management accounting Sample Questions:

1. A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.


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

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


3. Refer to the exhibit.

Xey Ltd. has the following budgeted information for product T4 in July:
The actual results for July were as follows:

What is the total sales margin variance?

A) £36,000 favourable
B) £35,000 favourable
C) £36,000 adverse
D) £35,000 favourable


4. A cash budget is an example of a:

A) Rolling budget
B) Variable budget
C) Flexible budget
D) Fixed budget


5. The following data are available for a delivery company.
The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.

Further analysis of this data has determined the following:
xy = 36,427x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.


Solutions:

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

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