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CIMA Fundamentals of Management Accounting- BA2


Fundamentals of Management Accounting- BA2 Sign up for this Fundamentals of Management Accounting- BA2 course, and get free access to the CPD accredited Business Ethics Diploma-Level 3 course from Globaledulink This unit Management Accounting BA2 is another stop in your journey to become certified in Business Accounting, your ultimate CIMA Certification Qualification. Having successfully completed the fundamentals of Business Economics, this unit portrays you on the fundamental Management Accounting concepts which will not only lead you to the CIMA qualification but also gain valuable insights on hands-on experience required for employment in the industry. As any field or industry requires some form of accounting, this unit Management Accounting (BA2) will lay the foundation knowledge required to compete in any industry with respect to Finance and Accounting. Then when considering the fact that Accountants need to be managed by mangers, this unit Fundamentals of Management Accounting (BA2) also underpins the skills essential to become accounting managers. With 100% online support we can grantee you successful completion of this unit which will lay the foundation for CIMA certification.

SKU: 279824 Category:


Accounting and finance_Accounting



  • Acquire the techniques and knowledge of fundamental accounting
  • Learn the role of management accounting in a public or commercial sector
  • Gain the relevant skills to plan, control and make decisions
  • Identification and classification of costs and their behaviour

COURSE CURRICULUM (Type Of Course Material: Text)

BA2 Fundamentals of Management Accounting
Chapter 1 – Accounting For Management
Chapter 2 – Cost Classification And Behaviour
Chapter 3 – Semi Variable Costs
Chapter 4 – Accounting For Overheads
Chapter 5 – Absorption Costing
Chapter 6 – Marginal Costing
Chapter 7 – Cost Plus Pricing
Chapter 8 – Budgeting
Chapter 9 – Variance Analysis
Chapter 10 – Performance Measurement
Chapter 11 – Financial Performance Measurement
Chapter 12 – Non-Financial Performance Measurement
Chapter 13 – Integrated Cost Accounting
Chapter 14 – Probability
Chapter 15 – Measures Of Average And Of Dispersion
Chapter 16 – The Normal Distribution
Chapter 17 – Break-Even Analysis
Chapter 18 – Limited Factor Analysis And Make Or Buy Decisions
Chapter 19 – Interest
Chapter 20 – Investment Appraisal

Syllabus Structure

  • The Context of Management Accounting
  • Costing
  • Planning and Control
  • Decision Making


This is an objective test. The objective test must be passed in order for learners to complete the syllabus module. Additionally, learners who wish to progress to the CIMA Foundation Level qualification should also successfully pass this test.

Exam Details

This is a computer-based test. The test is made up of multiple choice, number entry and drag and drop question formats. Objective Test

  • Format – Computer-Based
  • Duration – 120 minutes
  • BA2 – 60 objective test questions

(A score of 100 out of 150 will represent a Pass)

Objective tests – GBP95 (Tier 1 per exam)

Please Note : Official Exam is not provided, It should be purchased separately

Please note that the prices are subject to change by the The Chartered Institute of Management Accountants (CIMA) at any given time. The above price mentioned per objective test are at the time of writing only. You may check with the official CIMA website for latest updates in prices.

Access Duration

You will have 12 Months access to your online study platform from the date you purchased the course. The course is self-paced so you decide how fast or slow the training goes. You can complete the course in stages revisiting the training at any time.


Upon the successful completion of the unit Fundamentals of Management Accounting- BA2, learners can advance to the next unit of the Certificate in Business Accounting (CIMA Cert BA) Or If the learner has already completed other units, can apply to the final exam of Certificate in Business Accounting (CIMA Cert BA).