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Syllabus Overview

Fundamentals of Management Accounting covers the knowledge and techniques that are the basis on management accounting. It identifies how the management accountant fits within an organisation and the role of CIMA. It considers the role of management accounting in both the commercial and public sector, as well as in society as a whole.

The syllabus includes the identification and classification on costs and how they provide the basis for the tools and techniques used to plan, control and make decisions. It also covers how the performance of organisations can be reported and analysed through budgetary controls and the calculation of variances. In addition investment appraisal, break-even analysis and profit maximisation are covered in the context of long and short term decision making.

Syllabus Structure

The syllabus comprises the following  topics and study weightings:

Assessment Strategy

You will be assessed through a computerised objective test. The duration of the test will be 2 hours and will consist of 60 equally weighted questions. This equates to two minutes per question. However, some questions may take a little longer than others. All learning areas of the syllabus will be covered in the 60 questions therefore it is important that you revise all topics for the exam. The topic weighting mentioned above will also be reflected in the test.

Every test is randomly generated by a computer therefore the questions are presented in no specific order and it is important to highlight that  each student will be taking a different test.

This test will be formatted in a number of different ways. Examples of potential formats are as follows:

  1. Multiple choice/Multiple response - You will be given several answers and you will be required to select the correct answer/answers.
  2. Drop down lists - When clicking  on the drop down  list you will be given a list of several different answers. You will be required to select the correct one.
  3. Drag and drop - You will be asked to move an object/label to another location.
  4. Hot spot - This requires you to identify an area on an image by clicking on it.

The results will be readily available on completion of the test. You will also be given feedback alongside your mark. This is particularly useful to students that have been unsuccessful as they will be able to identify areas for improvement.

CIMA BA2 Syllabus - Fundamentals of Management Accounting

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