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Fundamentals of management accounting
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CIMA BA2 Questions and Answers
A company’s management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company’s discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)
The following data are available for a company that produces and sells a single product.
The company’s opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company’s closing finished goods inventory is:
A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.
If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:
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Passing the CIMA BA2 exam equips you with a solid foundation in management accounting, enabling you to interpret financial data for strategic decision-making. It boosts your problem-solving skills and prepares you for a career in business, finance, or operations.
Unlike financial accounting, which focuses on external reporting, BA2 (Management Accounting) is centered on internal decision-making. It trains you to analyze costs, prepare budgets, and support business planning using data relevant to managers.
Absolutely! BA2 is designed for beginners. Even if you have limited prior knowledge, the syllabus starts with the basics and gradually introduces core management accounting techniques such as costing and variance analysis.
BA2 prepares you to use techniques like cost behavior analysis, marginal costing, and budgeting to solve everyday business problems—like pricing a product or managing costs during economic uncertainty.
The BA2 syllabus includes:
BA2 provides a practical base for subjects like Performance Management and Advanced Management Accounting. It introduces core concepts early, helping you understand financial implications in other areas of the CIMA qualification.
Your understanding is tested not just through theory but also practical application. For example, you’ll analyze cost variances and prepare budget forecasts—tasks commonly performed in a business setting.
Don't worry—CIMA allows unlimited retakes of the BA2 exam. Analyze your performance, focus on weak areas, and attempt the test again once you feel confident. With consistency, success is within reach.
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TESTED 30 Nov 2025
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