PDF Version DemoWhy wait for shipping? The moment your order is confirmed, Getcertkey emails the BA2 practice questions to your inbox, usually within a minute. You could be working through the 392 questions for the CIMA Fundamentals of management accounting exam tonight.
CIMA BA2 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
|---|---|
| Exam Name: | Fundamentals of Management Accounting |
| Exam Number: | BA2 |
| Available Languages: | English |
| Exam Price: | Varies by country (typically around £100–£150 equivalent) |
| Exam Format: | Objective test (multiple choice), On-demand delivery, Computer-based exam |
| Real Exam Qty: | 60 |
| Certificate Validity Period: | No expiry for Certificate in Business Accounting qualification |
| Exam Duration: | 90 minutes |
| Related Certifications: | BA3 Fundamentals of Financial Accounting BA4 Fundamentals of Ethics, Corporate Governance and Business Law BA1 Fundamentals of Business Economics |
| Passing Score: | 70% |
| Recommended Training: | CGMA Study Resources CIMA Official Study Hub |
| Exam Registration: | Pearson VUE Booking Portal CIMA Official Exam Registration |
| Sample Questions: |  |
| Exam Way: | Computer-based exam via Pearson VUE (test centres or online proctored) |
| Pre Condition: | No formal prerequisites required |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA BA2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Cost Accounting Fundamentals | - Role and purpose of cost accounting - Introduction to management accounting |
| Costing Methods | - Overhead allocation and absorption costing - Job costing and batch costing - Process costing basics |
| Cost Classification and Behaviour | - Cost behaviour patterns and analysis - Fixed, variable, and semi-variable costs |
| Budgeting and Planning | - Introduction to budgeting - Basic forecasting techniques |
BA2 Exam FAQs for 2026 Candidates
Which certification does the BA2 exam lead to?
The BA2 exam is the official CIMA (AICPA & CIMA) exam behind the CIMA Certificate in Business Accounting (Cert BA) certification, validating the skills measured by the CIMA Fundamentals of management accounting credential. It sits at the Entry / Certificate Level level of the CIMA (AICPA & CIMA) certification program. It also connects to BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law, so the knowledge you build here carries over to those tracks as well.
How many questions are on the BA2 exam, and how much time do I get?
The BA2 exam contains 60 questions to be completed within 90 minutes. Before exam day, divide the available time by the question count to work out a comfortable per-question pace, and mark any item that eats into it so you can return later instead of getting stuck. Timed sessions in the Getcertkey test engines make that pacing automatic — run at least two full-length mock exams under the clock so time pressure never becomes the reason you drop points.
What score do I need to pass the BA2 exam, and what does it cost?
The passing score for the BA2 exam is 70%, and the official registration fee is Varies by country (typically around £100–£150 equivalent). Retakes are not discounted — every new attempt means paying the full fee again — so it pays to measure yourself before you book. Work through the 392 practice questions on Getcertkey, sit a timed practice test, and schedule your exam only when your scores are consistently comfortable. That simple habit is the cheapest exam strategy there is.
Are there any prerequisites for the BA2 exam?
No formal prerequisites required Requirements can change when CIMA (AICPA & CIMA) revises its certification program, so confirm the current eligibility rules on the official exam page before you register.
How do I register for the BA2 exam?
You can book the CIMA Fundamentals of management accounting exam through the official registration channels below:
As for delivery, the exam is offered in the following format: Computer-based exam via Pearson VUE (test centres or online proctored). Choose the option that suits you best when you book your seat.
What official training is recommended for the BA2 exam?
CIMA (AICPA & CIMA) recommends the following training resources for the CIMA Fundamentals of management accounting exam:
Official courses build the foundation; the 392 practice questions from Getcertkey then show you how that knowledge is examined, so the two work best together.
Can I try the BA2 practice questions before I buy?
Yes. Getcertkey provides a free BA2 PDF demo so you can review the question style and answer quality before purchasing. Every purchase also includes 365 days of free updates — if CIMA revises the exam during that period, the updated material reaches you at no cost. Once the free-update year ends, you can extend your update service at a 50% discount.
What if I fail the BA2 exam, and how is my order delivered?
Every CIMA Fundamentals of management accounting purchase on Getcertkey is covered by a 100% money-back guarantee with clear conditions: if you take the corresponding exam within 60 days of your purchase and do not pass, you can claim a full refund by submitting a scanned copy of your exam enrollment slip and your official score report as a PDF within two days of the exam date; claims are processed within seven days of submission. The guarantee does not apply to exams taken within three days of purchase, to material that was downloaded but never used in an exam attempt, or to free products and expired orders, and the candidate name must match the payer name. If you would rather not take a refund, you can instead exchange your purchase for two free exam preparation products of equal value and keep the update service on your original product.
Delivery is instant: your download is sent to your email within one minute of payment, with no limit on how many computers you may install the material on. If nothing arrives within two hours, check your spam folder and contact customer service for help.
What topics are covered in the BA2 exam?
The CIMA Fundamentals of management accounting exam blueprint is organized into 4 domains. The first three are:
- Cost Classification and Behaviour
- Budgeting and Planning
- Cost Accounting Fundamentals
For the complete domain-by-domain breakdown, scroll up to the full exam topics outline above and use it to plan how you distribute your study time.
CIMA Fundamentals of management accounting Sample Questions:
Question 1
The management accountant has completed the appraisal of an investment in new office equipment.
It has now been discovered that the cost of capital used in the appraisal should have been higher.
What will be the effect on the calculated net present value (NPV) and the payback period?
A. NPV increase; payback period increase
B. NPV decrease; payback period stay the same
C. NPV decrease; payback period increase
D. NPV decrease; payback period decrease
Question 2
In order for the information in a management accounting report to be authoritative its contents must be:
A. trusted and from reliable sources.
B. complete and reported in a timely manner.
C. complete and relevant.
D. both financial and non-financial.
Question 3
The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?
A. 41,5%
B. 40,0%
C. 70,9%
D. 58,5%
Question 4
In investment appraisal, the internal rate of return is
A. the rate at which the present value of a project's cash inflows is zero
B. the rate at which the present value of a project's cash inflows is equal to the present value of its cash outflows
C. the target rate of return for all investment proposals
D. the rate at which a project's cash inflows is equal to its cash outflows
Question 5
RJD Ltd is preparing the production cost budget for the forthcoming year and has found that there is a linear relationship between production volume and production costs.
They have found that a production volume of 1,600 units corresponds to production costs of £40000 and that a production volume of 3,200 units corresponds to production costs of £48,000.
What would be the production costs for a production volume of 4,000 units?
A. £52000
B. £60,000
C. £120,000
D. £100,000
Solutions:
| Question 1 Answer: B | Question 2 Answer: C | Question 3 Answer: D | Question 4 Answer: B | Question 5 Answer: A |
983 Customer Reviews
Quality and ValueGetCertKey Practice Exams are written to the highest standards of technical accuracy, using only certified subject matter experts and published authors for development - no all study materials.
Tested and ApprovedWe are committed to the process of vendor and third party approvals. We believe professionals and executives alike deserve the confidence of quality coverage these authorizations provide.
Easy to PassIf you prepare for the exams using our GetCertKey testing engine, It is easy to succeed for all certifications in the first attempt. You don't have to deal with all dumps or any free torrent / rapidshare all stuff.
Try Before BuyGetCertKey offers free demo of each product. You can check out the interface, question quality and usability of our practice exams before you decide to buy.