Exam Name: Fundamentals of management accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Business Accounting
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Updated: Aug 07, 2026
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CIMA BA2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Costing | 25% | - Cost identification and classification
|
| The Context of Management Accounting | 10% | - Professional ethics and CIMA
|
| Planning and Control | 30% | - Performance measurement and control
|
| Decision Making | 35% | - Risk and uncertainty
|
CIMA Fundamentals of management accounting Sample Questions:
1. In investment appraisal, the net present value (NPV) is
A) The present value of the project's cash inflow.
B) The discount rate at which the project's cash inflows are equal to the cash outflows.
C) The difference between the present value of the project's profit and the present value of the initial investment.
D) The difference between the present value of the project's cash inflows and the present value of the cash outflows.
2. Apex Plc has budgeted to sell 8,000 units of A in the year. Opening inventory of A is estimated at 1,000 units and the company plans to reduce inventory levels of all products by 15%.
What will be the production budget (in units) for the year?
3. The materials price variance will be adverse when:
A) The actual cost of the materials purchased is more than the standard cost of the materials purchased
B) The price of materials has fallen
C) The materials usage variance is favourable
D) The actual cost of the materials is more than the standard material cost for the output produced
4. The total cost of a product is £200.
In order to achieve a profit margin of 20% of sales, the selling price would have to be:
Give your answer to 2 decimal places.
5. Variable costs can best be described as:
A) Costs that fluctuate widely
B) Costs that vary with a measure of activity
C) Costs that are not affected by changes in the level of activity
D) Uncontrollable costs
Solutions:
| Question # 1 Answer: D | Question # 2 Answer: Only visible for members | Question # 3 Answer: A | Question # 4 Answer: Only visible for members | Question # 5 Answer: B |
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