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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.
CIMA BA2 (Fundamentals of Management Accounting) certification exam is an internationally recognized certification offered by the Chartered Institute of Management Accountants (CIMA). BA2 exam is designed to test the knowledge and skills of individuals who wish to pursue a career in management accounting. Fundamentals of management accounting certification is widely recognized by employers and provides candidates with the necessary skills and knowledge to succeed in their careers.
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 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Risk and uncertainty analysis - Pricing decisions - Cost-volume-profit analysis - Investment appraisal techniques - Relevant costing for short-term decisions |
| Topic 2: Planning and Control | 30% | - Budgeting methods and techniques - Budgeting concepts and preparation - Performance measurement and reporting - Standard costing and variance analysis |
| Topic 3: The Context of Management Accounting | 10% | - Role of CIMA and professional ethics - Global Management Accounting Principles - Characteristics of useful financial information - Role and purpose of management accounting |
| Topic 4: Costing | 25% | - Marginal and absorption costing - Cost estimation techniques - Job, batch, process and service costing - Overhead allocation, apportionment and absorption - Cost classification and behaviour |





