CIMA · Certificate

Management Accounting (BA2)

150 questions mapped to the CIMA Certificate syllabus (Fundamentals of Management Accounting): stable since 2017, with no annual changes unlike ACCA. BA2 is the most calculation-intensive Certificate paper: costing, overhead absorption, marginal vs absorption profit, budgeting, variance analysis, CVP analysis, and investment appraisal. Switch to Exam Sim mode for a timed CIMA BA2 mock exam: 60 questions, 2 hours.

→ BA2 Common Mistakes & Exam Technique: the errors that catch BA2 students out, and how to avoid them.

The BA2 exam format

Format	Computer-based objective test. All questions are compulsory.
Length	2 hours, 60 questions.
Scoring	Reported as a scaled score from 0 to 150. Questions are weighted by difficulty, so the scaled score is not a straight percentage of questions answered correctly.
Pass mark	100 out of 150.

Always check the current exam format on the AICPA & CIMA website before you sit.

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Question 1

BA2 Formula Sheet: all key formulas on one printable A4 page. Free to download, or see what's on it.

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CIMA BA2 Management Accounting: practice questions

Covering the context of management accounting, cost classification and behaviour, overhead absorption and marginal versus absorption costing, budgeting and flexible budgets, variance analysis (materials, labour, overhead and sales), and decision-making techniques including CVP analysis, limiting factors, relevant costs and investment appraisal.