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BA2 Q&A - in .pdf
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- Exam Code: BA2
- Exam Name: Fundamentals of management accounting
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- Updated: Sep 01, 2026
- Q & A: 392 Questions and Answers
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BA2 Q&A - Testing Engine
- Exam Code: BA2
- Exam Name: Fundamentals of management accounting
- Updated: Sep 01, 2026
- Q & A: 392 Questions and Answers
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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| The Context of Management Accounting | 10% | - Characteristics of useful financial information - Role and purpose of management accounting - Global Management Accounting Principles - Role of CIMA and professional ethics |
| Planning and Control | 30% | - Performance measurement and reporting - Standard costing and variance analysis - Budgeting methods and techniques - Budgeting concepts and preparation |
| Costing | 25% | - Job, batch, process and service costing - Cost estimation techniques - Cost classification and behaviour - Marginal and absorption costing - Overhead allocation, apportionment and absorption |
| Decision Making | 35% | - Investment appraisal techniques - Risk and uncertainty analysis - Relevant costing for short-term decisions - Pricing decisions - Cost-volume-profit analysis |
CIMA Fundamentals of management accounting Sample Questions:
Question 1
PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
What are the break-even units?
A. 240,000
B. 80,000
C. 120,000
D. 40,000
Question 2
Which one of the following is NOT one of the five stated fundamental principles of CIMA's code of ethics?
A. Integrity
B. Confidentiality
C. Punctuality
D. Objectivity
Question 3
Refer to the exhibit.
DS is manufacturing company that uses an integrated accounting system. The following payroll data is available for the month of August:
The Employers' National Insurance for the period was $13,790. An analysis of the wages is as follows:
Which of the following factors affect the budgeted cash flow:
(a) Funds from the issue of share capital
(b) Bank Interest on a long term loan
(c) Depreciation on fixed assets
(d) Bad debt write off
A. Factor (a) only
B. Factors (a) and (b) only
C. Factors (b), (c) and (d) only
D. Factors (a), (b), (c) and (d)
Question 4
Refer to the exhibit.
The following scattergraph has been drawn for a certain cost in recent periods.
Based on this scattergraph the variable cost per unit is:
Question 5
A new range of clothing is very unique and will not appeal everyone. You are aware that if you were to equally distribute all the units there is a chance that they would not all sell.
You decide that the best option would be to select specific stores in which to sell the items, making them rare and desirable. This way they will become highly sought after.
However, whilst this has the potential to be very profitable it also has the lowest probability.
By making this decision you are considered to be_______.
A. Risk adverse
B. Risk neutral
C. Risk seeking
Solutions:
| Question 1 Answer: B | Question 2 Answer: C | Question 3 Answer: B | Question 4 Answer: Only visible for members | Question 5 Answer: C |
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