100+ Free CIMA BA2 Practice Questions

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Question 1

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Using a C/S ratio of 40% and fixed costs of £64,000, what is the break-even point expressed in sales revenue?

£160,000

£256,000

£100,000

£64,000

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Key Facts: CIMA BA2 Exam

Objective Test Questions

AICPA & CIMA Certificate in Business Accounting

2 hours

Exam Duration

AICPA & CIMA

~70%

Pass Standard

CIMA scaled-score pass mark

35%

Decision Making Weighting

Cert BA 2017 Syllabus

On demand

Pearson VUE Booking

AICPA & CIMA / Pearson VUE

Open entry

Entry Requirements

CIMA Certificate in Business Accounting

CIMA BA2 Fundamentals of Management Accounting is a 2-hour, on-demand computer-based objective test of 60 questions sat at Pearson VUE, using multiple choice, number-entry, and drag-and-drop items. The 2017 Cert BA syllabus weights the four areas as The context of management accounting 10%, Costing 25%, Planning and control 30%, and Decision making 35%, though weighting splits between costing and planning are sometimes shown as 30%/25%. CIMA grades against a fixed pass standard broadly equivalent to 70% of the marks rather than a curve. There are no formal entry requirements, and BA2 can be sat in any order within the Certificate.

Sample CIMA BA2 Practice Questions

Try these sample questions to test your CIMA BA2 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following best describes the primary purpose of management accounting?

A.To prepare statutory financial statements for external shareholders

B.To audit the historical financial records of the organisation

C.To calculate the corporation tax liability owed to the tax authority

D.To provide financial and non-financial information to internal managers for planning, control, and decision making

Explanation: Management accounting is forward-looking and internally focused: it supplies managers with relevant financial and non-financial information to support planning, control, and decision making. It is not bound by external reporting rules.

2Which statement correctly distinguishes financial accounting from management accounting?

A.Financial accounting is mainly for internal use, while management accounting is for external use

B.Both are governed by the same statutory reporting framework

C.Financial accounting follows external regulations and is historical, while management accounting is flexible and future-oriented

D.Management accounting reports must follow IFRS in the same way as financial statements

Explanation: Financial accounting is governed by external standards (e.g. IFRS/local GAAP), is largely historical, and serves external users. Management accounting is internal, flexible in format, and oriented towards future planning and decisions, with no mandatory external format.

3In the data hierarchy used in management information, which is the correct order from lowest to highest?

A.Data, information, knowledge

B.Information, data, knowledge

C.Knowledge, information, data

D.Information, knowledge, data

Explanation: Raw data are processed into information (organised, contextual, meaningful), which when applied with experience and judgement becomes knowledge. The progression is data → information → knowledge.

4Good information should have certain qualities. Which acronym is commonly used to summarise the attributes of good information?

A.SMART

B.SWOT

C.PESTEL

D.ACCURATE

Explanation: The ACCURATE attributes (Accurate, Complete, Cost-effective, Understandable, Relevant, Authoritative, Timely, Easy to use) describe the qualities of good management information.

5The three core CIMA ethical principles most frequently tested at certificate level include integrity, objectivity, and which of the following?

A.Profitability

B.Shareholder wealth maximisation

C.Aggressive tax planning

D.Professional competence and due care

Explanation: CIMA's Code of Ethics is built on five fundamental principles: integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. Professional competence and due care completes the trio listed.

6Which of the following is an example of 'big data' rather than traditional structured accounting data?

A.The general ledger trial balance

B.The monthly payroll register

C.A high-volume stream of social media posts and web-clickstream records analysed for customer sentiment

D.The fixed asset register

Explanation: Big data is characterised by high volume, velocity, and variety, and is often unstructured (e.g. social media and clickstream data). Ledgers, payroll, and asset registers are traditional structured accounting records.

7Which body awards the CIMA professional qualification and the CGMA designation?

A.The Association of International Certified Professional Accountants (AICPA & CIMA)

B.The Financial Reporting Council

C.The International Accounting Standards Board

D.HM Revenue & Customs

Explanation: CIMA, operating as part of the Association of International Certified Professional Accountants (AICPA & CIMA), awards the CIMA qualification and the Chartered Global Management Accountant (CGMA) designation.

8A spreadsheet cell contains the formula =B2*$C$1. When this formula is copied from cell D2 to cell D3, what will the formula in D3 become?

A.=B3*$C$1

B.=B2*$C$1

C.=B3*$C$2

D.=B2*$C$2

Explanation: B2 is a relative reference, so it adjusts to B3 when copied down one row. $C$1 is an absolute reference (both column and row locked by $), so it stays fixed. The result is =B3*$C$1.

9Within an organisation, at which level of management is information typically most detailed, internally sourced, and short-term in focus?

A.Strategic level

B.Tactical level

C.Operational level

D.Board of directors

Explanation: Operational information is highly detailed, mainly internally generated, task-specific, and concerned with the short term (e.g. daily output). Strategic information is summarised, long-term, and more externally focused.

10An accountant is pressured by a manager to omit unfavourable variances from a board report. Which CIMA fundamental ethical principle is most directly threatened?

A.Confidentiality

B.Due care over CPD

C.Professional behaviour only

D.Integrity

Explanation: Deliberately omitting unfavourable information to mislead users breaches integrity, which requires being straightforward, honest, and not knowingly associating with misleading information. Objectivity is also threatened.

About the CIMA BA2 Exam

CIMA BA2 Fundamentals of Management Accounting is an on-demand, computer-based objective test in the CIMA Certificate in Business Accounting. Its 60 questions in 2 hours cover the context of management accounting, costing, planning and control, and decision making.

Questions

60 scored questions

Time Limit

2 hours (120 minutes)

Passing Score

Scaled score equivalent to 100; CIMA describes the standard as broadly 70% of the marks

Exam Fee

BA2 objective test fee set per region by AICPA & CIMA; confirm current local pricing before booking (AICPA & CIMA / Pearson VUE)

CIMA BA2 Exam Content Outline

10%

The Context of Management Accounting

Role and purpose of management accounting, financial vs management accounting, the data hierarchy, qualities of good information, big data, levels of management, the CIMA Code of Ethics, and spreadsheet skills.

30%

Costing

Cost classification and behaviour, high-low method, accounting for materials, labour and overheads, overhead absorption and under/over-absorption, absorption vs marginal costing, job, batch and process costing, and ABC.

25%

Planning and Control

Budgeting purposes and methods, the principal budget factor, functional and cash budgets, fixed and flexible budgets, standard costing, variance analysis for materials, labour and overheads, and operating statements.

35%

Decision Making

Relevant costing, CVP and break-even analysis, margin of safety, limiting factor analysis, make-or-buy and special-order decisions, the time value of money, and investment appraisal using payback, ARR, NPV, and IRR.

How to Pass the CIMA BA2 Exam

What You Need to Know

Passing score: Scaled score equivalent to 100; CIMA describes the standard as broadly 70% of the marks
Exam length: 60 questions
Time limit: 2 hours (120 minutes)
Exam fee: BA2 objective test fee set per region by AICPA & CIMA; confirm current local pricing before booking

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

CIMA BA2 Study Tips from Top Performers

1Practise the costing and variance calculations until the formulas are automatic, because BA2 questions are time-pressured at roughly two minutes each.

2Learn the difference between absorption and marginal costing profit so you can quickly reconcile the two when inventory changes.

3Drill investment appraisal using discount and annuity tables, and be comfortable interpolating to estimate IRR.

4Use the syllabus weightings to focus revision, but practise every area because all four topics are examined.

5Memorise the contribution, break-even, margin-of-safety, and target-profit formulas as a connected set rather than in isolation.

6Do full 60-question timed mocks so your pacing matches the real 2-hour objective test.

Frequently Asked Questions

How many questions are on the CIMA BA2 exam?

CIMA BA2 is a computer-based objective test with 60 questions to be answered in 2 hours. It uses a mix of multiple choice, number-entry, and drag-and-drop items, and short scenarios may anchor several questions.

What is the CIMA BA2 pass mark?

BA2 is graded against a fixed pass standard rather than a curve. CIMA reports results on a scaled score where a pass is equivalent to 100, which it describes as broadly 70% of the available marks.

What topics does CIMA BA2 cover?

BA2 Fundamentals of Management Accounting covers four areas: the context of management accounting, costing, planning and control, and decision making. Decision making carries the highest weighting in the 2017 Cert BA syllabus.

Is CIMA BA2 available on demand?

Yes. BA2 is an on-demand objective test booked through Pearson VUE, so candidates can choose an exam date and time that suits them rather than waiting for fixed exam windows.

Are there entry requirements for CIMA BA2?

No. The CIMA Certificate in Business Accounting is open entry, so there are no formal academic prerequisites for BA2. Candidates register for the Certificate and may sit BA2 in any order.

How long should I study for CIMA BA2?

Most candidates spend around 80 to 130 hours preparing for BA2, depending on prior accounting knowledge. Plenty of timed practice on costing, variances, CVP, and investment appraisal is the best preparation.

100+ Free CIMA BA2 Practice Questions

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