BA2 exam dumps

CIMA BA2 Value Package

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  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • No. of Questions: 392 Questions and Answers
  • Updated: Aug 29, 2026

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CIMA BA2 certification exam is designed to be accessible to candidates with a variety of educational backgrounds and work experience. However, it is important to note that the exam requires a thorough understanding of basic accounting principles and concepts. Candidates who are new to the field of accounting may need to spend some time studying accounting fundamentals before attempting the certification exam.

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CIMA BA2 Exam Syllabus Topics:

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

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