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CIMA CIMA Business Accounting BA2

BA2

Exam Code: BA2

Exam Name: Fundamentals of management accounting

Updated: Sep 29, 2026

Q & A: 392 Questions and Answers

BA2 Free Demo download:

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CIMA BA2 Exam Syllabus Topics:

SectionObjectives
Topic 1: Cost Accounting Fundamentals- Role and purpose of cost accounting
- Introduction to management accounting
Topic 2: Cost Classification and Behaviour- Cost behaviour patterns and analysis
- Fixed, variable, and semi-variable costs
Topic 3: Budgeting and Planning- Introduction to budgeting
- Basic forecasting techniques
Topic 4: Costing Methods- Overhead allocation and absorption costing
- Job costing and batch costing
- Process costing basics

CIMA Fundamentals of management accounting Sample Questions:

Question #1
Refer to the exhibit.

The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.


Question #2
When making a decision, for a cost or revenue to be classified as "relevant" it must be:
(a) Incremental
(b) Notional
(c) Cash
(d) Future

A. (b), (c) and (d) only
B. (a), (b) and (c) only
C. (a), (c) and (d) only
D. (a), (b) and (d) only


Question #3
Which of the following definitions best describes Zero based budgeting?

A. A method of budgeting where an attempt is made to make the expenditure under each cost heading as close to zero as possible
B. A method of budgeting whereby all activities are re-evaluated each time a budget is formulated
C. A method of budgeting where the sum of revenues and expenditures in each budget centre must equal zero
D. A method of budgeting whereby every item of expenditure does not have to be justified before its inclusion in the budget


Question #4
A cash budget is an example of a:

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


Question #5
Refer to the exhibit.

Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:


Solutions:

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

BA2 Related Exams
BA1 - Fundamentals of Business Economics
BA2 - Fundamentals of management accounting
Related Certifications
CIMA Certificate
CIMA CGMA Professional Qualification
CIMA Strategic level
CIMA Certification
CIMA Strategic Level Case Study Exam
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