Try and practice the latest CIMA : BA2 real questions & answers
Updated: Aug 25, 2026
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CIMA BA2 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Fundamentals of Management Accounting |
| Exam Number: | BA2 |
| Exam Format: | Computer-based, Number entry, Objective test, Multiple-response, Multiple-choice, Drag-and-drop |
| Certificate Validity Period: | Valid indefinitely while Certificate is active; does not expire individually |
| Real Exam Qty: | 60 |
| Passing Score: | 100 (scaled score out of 150, approx 67%) |
| Related Certifications: | BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA1 Fundamentals of Business Economics |
| Available Languages: | English |
| Exam Price: | GBP £95 - £115 / USD $120 - $145 (varies by region) |
| Exam Duration: | 120 minutes |
| Recommended Training: | CIMA BA2 Syllabus & Study Guide CIMA Official Study Text |
| Exam Registration: | Official CIMA Registration Pearson VUE Booking |
| Sample Questions: | CIMA BA2 Sample Questions |
| Exam Way: | Computer-based; available on-demand at Pearson VUE test centres or online remote proctoring |
| Pre Condition: | No formal prerequisites; open to all candidates; exemptions available for relevant prior qualifications |
| Official Syllabus URL: | https://www.cimaglobal.com/Qualifications/cert-ba/BA2/ |
CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Decision Making | 35% | - Pricing decisions - Investment appraisal techniques - Risk and uncertainty analysis - Relevant costing for short-term decisions - Cost-volume-profit analysis |
| The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Role and purpose of management accounting - Global Management Accounting Principles - Characteristics of useful financial information |
| Costing | 25% | - Cost estimation techniques - Job, batch, process and service costing - Overhead allocation, apportionment and absorption - Marginal and absorption costing - Cost classification and behaviour |
| Planning and Control | 30% | - Budgeting concepts and preparation - Performance measurement and reporting - Standard costing and variance analysis - Budgeting methods and techniques |
CIMA Fundamentals of management accounting Sample Questions:
Question 1
A company wishes to achieve a 20% return on the capital of $937,500 invested in the company. Total costs for the next period are budgeted to be $1,250,000.
The standard cost for product P is $11 per unit.
In order to achieve the required return on investment the selling price per unit of product P must be:
Give your answer to 2 decimal places.
Question 2
Which of the following is the LEAST appropriate basis on which to apportion the insurance costs of plant and machinery:
A. Machine hours
B. Original cost
C. Replacement cost
D. Net book value
Question 3
It is company policy that the closing inventory of finished goods must be equal to 10% of the following month's budgeted sales. The budget sales for November and December are 8,000 and 9,000 units respectively.
The budgeted production for November will be:
A. 8,100 units
B. 900 units
C. 1,700 units
D. 8,900 units
Question 4
Which of the following is not an advantage of IRR?
A. It is a suitable measure for choosing between projects of different sizes
B. It takes into account the time value of money
C. It considers all cashflows
D. There is no need to know the exact cost of capital
Question 5
In an integrated cost and financial accounting system, the accounting entries for the cost of production units completed in the period would be:
A. Debit: Cost of sales accountCredit: Finished goods control account
B. Debit: Finished goods control accountCredit: Cost of sales account
C. Debit: Finished goods control accountCredit: Work in progress control account
D. Debit: Work in progress control accountCredit: Finished goods control account
Solutions:
| Question 1 Answer: Only visible for members | Question 2 Answer: A | Question 3 Answer: A | Question 4 Answer: A | Question 5 Answer: C |
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