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CIMA BA2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Planning and Control	30%	- Performance measurement and control 1. Financial performance measures 2. Non-financial performance measures 3. Variance analysis - Management reporting 1. Interpretation of management information 2. Preparation of management reports - Budgeting 1. Budgetary control 2. Cash budgeting 3. Preparation of budgets
Topic 2: Costing	25%	- Costing techniques 1. Marginal costing 2. Absorption costing 3. Cost behaviour analysis - Cost identification and classification 1. Relevant and irrelevant costs 2. Fixed, variable and semi-variable costs 3. Direct and indirect costs
Topic 3: The Context of Management Accounting	10%	- Purpose of management accounting and the role of the management accountant 1. Role of the management accountant 2. Functions of management accounting 3. Need for management accounting - Professional ethics and CIMA 1. Role of CIMA 2. Professional and ethical responsibilities
Topic 4: Decision Making	35%	- Risk and uncertainty 1. Sensitivity considerations 2. Risk assessment techniques - Short-term decision making 1. Limiting factor analysis 2. Break-even analysis 3. Contribution analysis - Long-term decision making 1. Investment appraisal principles 2. Relevant cash flow analysis

CIMA Fundamentals of management accounting Sample Questions:

Question 1

Refer to the exhibit.

BF plc manufactures and sells a single product. Budgeted figures for next year are as follows:
BF plc is considering increasing its selling price by 5%. It is anticipated that fixed costs, variable costs per unit and sales volume will remain unchanged.
What would be the effect on BF plc's contribution if selling prices are increased?

A. An increase of 20%
B. An increase of 12.5%
C. An increase of 25%
D. An increase of 5%

Question 2

Refer to the exhibit.

A company has the following budget information for next year:
The raw materials usage budget for the years is:

Question 3

Which of the following is the correct definition is an annuity:

A. A set of regular payments of increasing value.
B. A series of cash outflows which goes on forever.
C. A chain of regular cash flows up to a certain period of time.

Question 4

The gradient of the line plotted on a profit/volume (PV) graph is determined by:

A. The margin of safety
B. The fixed costs
C. The number of units sold
D. The profit/volume ratio

Question 5

Refer to the exhibit.

Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is: