CIMA BA2 exam dumps : Fundamentals of management accounting

  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Aug 27, 2026     Q & A: 392 Questions and Answers

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CIMA BA2 Exam Syllabus Topics:

SectionObjectives
Topic 1: Cost Classification and Behaviour- Fixed, variable, and semi-variable costs
- Cost behaviour patterns and analysis
Topic 2: Cost Accounting Fundamentals- Introduction to management accounting
- Role and purpose of cost accounting
Topic 3: Budgeting and Planning- Introduction to budgeting
- Basic forecasting techniques
Topic 4: Costing Methods- Job costing and batch costing
- Overhead allocation and absorption costing
- Process costing basics

CIMA Fundamentals of management accounting Sample Questions:

1. A company uses an integrated accounting system.
The accounting entries for the sale of goods on credit would bE.

A) Debit: Sales accountCredit: Receivables control account
B) Debit: Sales accountCredit: Finished Goods Control account
C) Debit: Receivables control accountCredit: Cost of sales account
D) Debit: Receivables control accountCredit: Sales account


2. A company achieves a profit/volume ratio of 25%. Sales for the month of July were £127,280 and fixed costs were £24,872.
What was the profit for the month?

A) £6,948
B) £25,602
C) £6,218
D) £38,038


3. A feature of a normal curve is that it is asymptotic, meaning that _______.

A) it extends into infinity.
B) the mean divides the curve exactly in half.
C) the area under the curve = 1.


4. C Ltd produces a chemical in a single process. Information for this process last month is as follows:
(a) Opening work in progress - 10000 kg valued at £10000 for direct material and £7500 for conversion costs.
(b) Materials input - 25000 kg at £1.10 per kg.
(c) Conversion costs - £17000
(d) Output during the month - 23000 kg.
(e) There were 7500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(f) Normal loss for the month was 10% of input and all losses have a scrap value of 80p per kg.
What was the average cost per kg of finished output during the month?

A) £1.90
B) £1.99
C) £1.78
D) £1.10


5. In which industries would idle time not be expected? (Select ALL that apply.)

A) Car manufacturing
B) Agriculture
C) Tourism
D) Textiles


Solutions:

Question # 1
Answer: D
Question # 2
Answer: A
Question # 3
Answer: A
Question # 4
Answer: B
Question # 5
Answer: A,D

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