CIMA BA2 exam dumps : Fundamentals of management accounting

  • Exam Code: BA2
  • Exam Name: Fundamentals of management accounting
  • Updated: Oct 23, 2026     Q & A: 392 Questions and Answers

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About CIMA BA2 Exam

In 2026, waiting days for study materials is a self-inflicted handicap. PracticeTorrent sends the BA2 package by email within 1 minute — 392 practice questions ready before your coffee cools.

CIMA BA2 Exam Overview:

Certification Vendor:CIMA (AICPA & CIMA)
Exam Name:Fundamentals of Management Accounting
Exam Number:BA2
Exam Duration:90 minutes
Exam Format:On-demand delivery, Computer-based exam, Objective test (multiple choice)
Certificate Validity Period:No expiry for Certificate in Business Accounting qualification
Passing Score:70%
Exam Price:Varies by country (typically around £100–£150 equivalent)
Related Certifications:BA1 Fundamentals of Business Economics
BA3 Fundamentals of Financial Accounting
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
Available Languages:English
Real Exam Qty:60
Recommended Training:CGMA Study Resources
CIMA Official Study Hub
Exam Registration:Pearson VUE Booking Portal
CIMA Official Exam Registration
Sample Questions:Free Download BA2 exam dumps pdf
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:

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

BA2 Exam FAQ: Updates, Speed, Simulation

Three versions of the same study materials: a printable, expert-prepared PDF with free demo download and instant access; a Desktop Test Engine for Windows with customizable simulation and timed modes that works offline; and an Online Test Engine for any browser on Windows, Mac, Android, and iOS with test history and performance review. All 392 practice questions are identical across versions. Every purchase includes 365 days of free updates, a 50% renewal discount afterward, and unlimited computer installations.

The CIMA Fundamentals of management accounting exam contains 60 to complete within 90 minutes. Timed simulation in the PracticeTorrent Desktop Test Engine teaches that rhythm before exam day does.

The official CIMA Fundamentals of management accounting outline defines 4 domains. The leading three are Costing Methods, Cost Classification and Behaviour, and Cost Accounting Fundamentals. The full list is in the topics section above, and PracticeTorrent's 392 practice questions cover each one.

No formal prerequisites required Since requirements change over time, confirm the latest on the official CIMA exam page before scheduling.

The CIMA Fundamentals of management accounting exam requires 70% to pass, and registration costs Varies by country (typically around £100–£150 equivalent). A failed attempt means paying the same fee again — a readiness check with the PracticeTorrent engines before booking is the cheaper option.

The BA2 exam is a CIMA certification exam validating the CIMA Fundamentals of management accounting syllabus shown above. It belongs to these credential paths: BA1 Fundamentals of Business Economics, BA3 Fundamentals of Financial Accounting, BA4 Fundamentals of Ethics, Corporate Governance and Business Law. Candidates in 2026 start with PracticeTorrent's 392 practice questions, available as a printable PDF, a Windows Desktop Test Engine, and an Online Test Engine — three versions of the same materials.

CIMA recommends these training resources for the CIMA Fundamentals of management accounting exam:

Follow the training with steady self-testing — the 392 practice questions from PracticeTorrent help you apply theory and fill any gaps the training leaves.

PracticeTorrent issues a full refund if you take the CIMA Fundamentals of management accounting exam within 60 days of purchase and do not pass. The policy does not apply if the exam is taken within 3 days of purchase, if the exam was never actually taken, or to free materials or expired orders, and the candidate name must match the payer name. Submit a scan of your enrollment slip and the official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Alternatively, exchange for two free exam products of equal value and keep your original update service. Orders arrive by email within 1 minute — contact support if nothing arrives within 2 hours.

Computer-based exam via Pearson VUE (test centres or online proctored) Register for the CIMA Fundamentals of management accounting exam through these official channels:

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CIMA Fundamentals of management accounting Sample Questions:

Question #1

Overtime worked as a result of a rush order at the customers request should be classified as a:

  • A. Direct labour cost
  • B. Direct expense
  • C. Production overhead cost
  • D. Administration overhead cost
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Question #2

AB Ltd. is currently preparing its material usage budget for product 'Pep' for the forthcoming year. There will be 10,000 units of product 'Pep' produced during the forthcoming year. Each unit of 'Pep' requires 5 kgs of material 'X'.
Opening inventory of material 'X' is estimated to be 15,000 kgs and the company wishes to increase this level of inventory to 17,500 kgs by the end of next year.
The material usage budget for the forthcoming year is

Reveal Solution  Discussion  0

Correct Answer:

49999 kgs

Question #3

In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect production workers would be:

  • A. Debit: Bank accountCredit: Wages control account
  • B. Debit: Production overhead control accountCredit: Bank account
  • C. Debit: Wages control accountCredit: Bank account
  • D. Debit: Work in progress control accountCredit: Bank account
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #4

Refer to the exhibit.

The budgetary control report for the latest period shows the following. Variances in brackets are adverse.
Which THREE of the following statements can definitely be inferred from this control report?

  • A. The total expenditure variance is adverse
  • B. The selling price variance is favourable
  • C. The sales volume contribution variance is adverse
  • D. The variable overhead efficiency variance is adverse
  • E. The direct material price variance is favourable
  • F. The direct labour rate variance is adverse
Reveal Solution  Discussion  0

Correct Answer: A,B,C  🗳️

Question #5

A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?

  • A. Project A
  • B. Project B
  • C. Project D
  • D. Project C
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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