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Last Updated: Nov 02, 2026
No. of Questions: 392 Questions & Answers with Testing Engine
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Ambition in IT starts with proof. The CIMA Fundamentals of management accounting certification is essential for launching your career — and PracticeMaterial prepares you with 392 practice questions.
CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Costing techniques
|
| Decision Making | 35% | - Risk and uncertainty
|
| The Context of Management Accounting | 10% | - Purpose of management accounting and the role of the management accountant
|
| Planning and Control | 30% | - Budgeting
|
CIMA Fundamentals of management accounting Exam FAQ — What Matters
Delivery is instant — payment triggers an automatic email within a minute, with unlimited installations and 24/7 assistance if nothing arrives within 2 hours (check spam). Updates arrive the same way: for 365 days, each new version is sent to your mailbox immediately upon release. And if you fail the corresponding BA2 exam within 60 days of purchase, we refund in full: submit a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. You can also exchange for two equal-value products free.
Varies by country and testing region per attempt, 100/150 scaled score to pass. Retakes bill the full fee again — which is why accurate preparation with the 392 practice questions from PracticeMaterial is the economical route.
Yes — a free CIMA Fundamentals of management accounting demo is available to download before you decide. Evaluate the questions and answers yourself; every purchase then includes 365 days of free updates, renewable at 50% off afterward.
120 minutes for 60 questions. Practice seriously with the clock running — timed sessions in the PracticeMaterial engine turn time pressure into routine before test day.
The CIMA Fundamentals of management accounting is CIMA's certification exam for CIMA Business Accounting, at the Certificate in Business Accounting level. For IT workers with aspirations, it's essential proof of capability — the line that starts or advances a career. Related credentials include CIMA Certificate in Business Accounting.
The CIMA Fundamentals of management accounting blueprint spans 4 domains — including Decision Making (35%), Planning and Control (30%), The Context of Management Accounting (10%). Allocate study time by weighting, and consult the full outline above for every subtopic.
No formal prerequisites. Open-entry qualification, although basic numeracy and business knowledge are beneficial. Vendors revise eligibility rules periodically, so confirm the current requirements on the official page (official BA2 exam page) before registering.
CIMA Fundamentals of management accounting Sample Questions:
The variable cost of a product is £7 per unit. The fixed costs of the product are £140,000. The break-even point is 70,000 units.
The selling price of the product is:
Give your answer to 2 decimal places.
Correct Answer:
£9.03
The wages of a machine operator who is paid a guaranteed minimum wage plus a bonus for each unit produced would be described as A.
- A. Fixed cost
- B. Stepped fixed cost
- C. Semi-variable cost
- D. Variable cost
Correct Answer: C 🗳️
A company uses an integrated accounting system.
The accounting entries for depreciation of machinery used for production would be.
- A. Debit: Work in progress control accountCredit: Provision for depreciation account
- B. Debit: Production overhead control account Credit: Provision for depreciation account
- C. Debit: Provision for depreciation account Credit: Non-current Assets account
- D. Debit: Provision for depreciation accountCredit: Work in progress control account
Correct Answer: B 🗳️
Zelts Ltd earns a contribution of 20% of the selling price for product 'Y'. The annual fixed costs are £200,000.
In order to earn an annual profit of £100,000 the sales revenue needs to be:
- A. £500,000
- B. £1,500,000
- C. £300,000
- D. £1,000,000
Correct Answer: B 🗳️
Refer to the exhibit.
A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:
- A. £3,000 adverse
- B. £5,000 favourable
- C. £5,000 adverse
- D. £1,000 favourable
Correct Answer: D 🗳️
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