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BA2 Fundamentals of Management Accounting


This subject 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.

The identification and classification of costs and their behaviour provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisal, break-even analysis and profit maximisation are used to inform both long and short term decision making.

Summary of syllabus

Each subject is divided into a number of broad syllabus topics.

A percentage weighting is shown against each syllabus topic and is intended as a guide to the proportion of study time each topic requires.

It is essential that all topics in the syllabus are studied, as all topics will be examined. 

Weight Syllabus topic
10% A. The Context of Management Accounting
25% B. Costing
30% C. Planning and Control
35% D. Decision Making


Format: computer based
Availability: on demand at any of the 5,500 Pearson VUE centres around the world
Length: 2 hours
Questions: BA1, BA2 and BA3 each contain 60 objective test questions, while BA4 contains 85 objective test questions.
Marking: computer marked
Results: provisional result available immediately followed by confirmation no more than 48 hours later

Further information
Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. In BA2 and BA3 short scenarios may be given to which one or more objective test questions relate.

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Transition arrangements

The CIMA Certificate in Business Accounting (2011 syllabus) examinations will be available until 10 January 2017. Examinations based on the CIMA Certificate in Business Accounting (2017 syllabus) will commence on 11 January 2017.

Some registered CIMA students will have passed examinations (or have been awarded exemptions from examinations) before 11 January 2017 based upon the CIMA Certificate in Business Accounting (2011 syllabus) or earlier. Students will be given credits for subjects within the CIMA Certificate in Business Accounting (updated syllabus), as shown in the table below.

Click on the relevant 2017 subject to download a transition guide, showing how syllabus content has moved between syllabi.

2011 Syllabus 2017 Syllabus
C01 Fundamentals of Management Accounting BA2 Fundamentals of Management Accounting
C02 Fundamentals of Financial Accounting  BA3 Fundamentals of Financial Accounting
C03 Fundamentals of Business Mathematics No direct match 
C04 Fundamentals of Business Economics BA1 Fundamentals of Business Economics
C05 Fundamentals of Ethics, Corporate Governance and Business Law  BA4 Fundamentals of Ethics, Corporate Governance and Business Law

Syllabus document

Syllabus document

Find out more about the CIMA Certificate in Business Accounting (2017 Syllabus)


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