CIMA BA2 deals with the fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.
BA2 Syllabus content:
A. The context of Management Accounting10%
B. Costing25%
C. Planning and Control30%
D. Decision Making35%
The aim of CIMA BA2 paper is to:
- identify and classify of costs and their behaviour provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions.
- set targets and standards as a budgetary control, which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisal, break-even
- learn how to appraise Investments, analyse break-even and profit maximisation, as they are used to inform both long and short-term decision making.
You will find all of the practice tests available to you within the BA2 1500 Q&A package below.
There are two types of test:
- Study mode – The first five tests cover the five parts of the syllabus. You can practise each part separately (Part A, B), or drill down to a chapter level (e.g. A1, B3). You’ll get instant feedback on your answer with an explanation. This will help you to improve your syllabus coverage and enhance your knowledge.
- Exam mode – There are also three mock exams. The unique mock is a set of 60 questions that do not appear in the study mode materials. The other two mocks, full (60q) and mini (30q), will present you with questions extracted from the study mode tests using a CIMA algorithm. This means that each time you start a full or mini mock, you will get a different set of questions. These tests should be used to improve your exam-answering technique.
Again, the more you practise, the more you reflect on the questions you have completed and understand the reasons for incorrect answers, and the higher your chance of passing.
We’ve also included checkboxes to allow you to get a better overview of your progress. Tick any checkbox to show which chapters and/or parts you have completed.
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STUDY MODE
- BA2 – A The context of Management Accounting
- BA2 – B1 Cost Identification and Classifications
- BA2 – B2 Analysing and Predicting Costs
- BA2 – B3 Overhead Analysis
- BA2 – B4 Marginal and Absorption Costing
- BA2 – C1 Budgeting
- BA2 – C2 Standard costing and Variance Analysis
- BA2 – C3 Integrated Accounting Systems
- BA2 – C4 Performance Measurement
- BA2 – C5 Preparing Accounts and Reports for Management
- BA2 – D1 Risk 1 – Summarising and Analysing data
- BA2 – D2 Risk 2 – Probability
- BA2 – D3 Short-term decision making
- BA2 – D4 Long-term decision making
- BA2 – SECTION A
- BA2 – SECTION B
- BA2 – SECTION C
- BA2 – SECTION D
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EXAM MODE
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