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Fundamentals of management accounting: BA2 Exam
"Fundamentals of management accounting", also known as BA2 exam, is a CIMA Certification. With the complete collection of questions and answers, PrepAwayTest has assembled to take you through 392 Q&As to your BA2 Exam preparation. In the BA2 exam resources, you will cover every field and category in CIMA Business Accounting Certification helping to ready you for your successful CIMA Certification.
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CIMA BA2 exam is a computer-based exam that consists of 60 multiple choice questions. Candidates are given two hours to complete the exam, and the passing score is 70%. BA2 exam is available at CIMA test centers worldwide and can be taken at any time of the year.
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CIMA BA2 Exam covers a wide range of topics, including the principles of costing, budgeting, and variance analysis. It also covers the basics of financial statements, management reporting, and the use of accounting information for decision-making. BA2 exam is designed to equip students with the knowledge and skills required to manage financial information effectively and efficiently, enabling them to make informed decisions that drive business success.
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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Investment appraisal techniques - Relevant costing for short-term decisions - Pricing decisions - Cost-volume-profit analysis - Risk and uncertainty analysis |
| Topic 2: Planning and Control | 30% | - Standard costing and variance analysis - Budgeting methods and techniques - Performance measurement and reporting - Budgeting concepts and preparation |
| Topic 3: Costing | 25% | - Marginal and absorption costing - Job, batch, process and service costing - Cost estimation techniques - Cost classification and behaviour - Overhead allocation, apportionment and absorption |
| Topic 4: The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Characteristics of useful financial information - Global Management Accounting Principles - Role and purpose of management accounting |
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