Introduction of Cima BA2 Exam!

The CIMA BA2 exam is part of the CIMA Professional Qualification and is the second of three exams in the Business Analysis module. It focuses on the application of business analysis techniques to support decision making and the development of business solutions. The exam covers topics such as business analysis techniques, project management, stakeholder management, and business process improvement.

What is the Duration of Cima BA2 Exam?

The CIMA BA2 exam is a computer-based exam and typically takes two hours to complete.

What are the Number of Questions Asked in Cima BA2 Exam?

There are 100 questions in the CIMA BA2 exam.

What is the Passing Score for Cima BA2 Exam?

The passing score required in the CIMA BA2 exam is 50%.

What is the Competency Level required for Cima BA2 Exam?

The CIMA BA2 exam is a professional-level exam and requires a high level of competency. Candidates should have a good understanding of the fundamentals of business and finance, as well as a strong grasp of the concepts and techniques covered in the CIMA BA2 syllabus. Candidates should also have a good understanding of the principles of accounting, economics, and business law. Additionally, candidates should have a good working knowledge of the software and tools used in the CIMA BA2 exam.

What is the Question Format of Cima BA2 Exam?

The CIMA BA2 exam is a computer-based assessment that consists of 50 multiple-choice questions. These questions are divided into two sections: 25 objective test questions and 25 case study questions.

How Can You Take Cima BA2 Exam?

The CIMA BA2 exam can be taken online via the CIMA Online Exam Portal, or in a testing center. If taking the exam online, you will need to register and pay for the exam via the CIMA Online Exam Portal and then take the exam at an approved testing location. If taking the exam in a testing center, you will need to register and pay for the exam via the CIMA website, and then visit an approved testing center to take the exam.

What Language Cima BA2 Exam is Offered?

The CIMA BA2 exam is offered in English.

What is the Average Salary of Cima BA2 Certified in the Market?

The average salary of Fundamentals of Management Accounting certified professionals varies widely by role, region, and experience, because it depends on the job the certification is combined with. Check current listings in your market for an up-to-date figure.

Who are the Testing Providers of Cima BA2 Exam?

The Association of International Certified Professional Accountants (AICPA) is the organization that administers the CIMA BA2 exam. Candidates must register with the AICPA before being able to take the exam.

What is the Recommended Experience for Cima BA2 Exam?

The recommended experience for CIMA BA2 Exam is at least 2 years of relevant work experience in the field of business analysis. Candidates should have a good knowledge of project management, business processes, financial analysis and reporting, business planning and decision-making, and stakeholder management. It is also recommended that candidates have a good understanding of the principles of business analysis, such as data analysis, requirements gathering, and process mapping.

What is the Expected Retirement Date of Cima BA2 Exam?

The Cima BA2 exam is the current version of the Fundamentals of Management Accounting exam, and Cima has not announced a retirement date for it. When Cima introduces a newer version, the retirement date for the older version is published on the Cima certification site.

What is the Difficulty Level of Cima BA2 Exam?

The difficulty level of the CIMA BA2 exam varies depending on the individual, but it is generally considered to be of a medium difficulty level.

What is the Roadmap / Track of Cima BA2 Exam?

The CIMA BA2 Exam is a certification track/roadmap designed to help finance professionals develop and demonstrate their knowledge of business analysis. The exam covers topics such as financial analysis, business strategy, and management accounting. It is designed to test the candidate’s ability to analyze and interpret financial information, identify and evaluate business opportunities, and develop solutions to business problems. The exam is divided into three sections: Business Analysis, Business Strategy, and Management Accounting. Candidates must pass all three sections to achieve the CIMA BA2 certification.

What are the Topics Cima BA2 Exam Covers?

The CIMA BA2 exam covers the following topics: 1. Business Analysis Fundamentals: This topic covers the fundamentals of business analysis, including the definition and purpose of business analysis, the roles and responsibilities of a business analyst, and the tools and techniques used in the process. 2. Requirements Analysis: This topic covers the process of gathering, analyzing, and documenting requirements for a project. It includes techniques such as interviews, surveys, and workshops. 3. Solution Evaluation: This topic covers the process of evaluating potential solutions for a project. It includes techniques such as cost-benefit analysis, return on investment analysis, and risk analysis. 4. Project Management: This topic covers the basics of project management, including the project lifecycle, project planning, and project control. 5. Business Case Development: This topic covers the process of developing a business case for a project. It includes techniques such as financial analysis, stakeholder analysis, and

What are the Sample Questions of Cima BA2 Exam?

1. How can a company determine the most cost-effective way to finance its operations? 2. Describe the role of financial forecasting in business decision-making. 3. What are the key components of a financial statement? 4. Explain the differences between financial and managerial accounting. 5. What is the purpose of a budget and how is it used? 6. How does a company use financial ratios to evaluate its performance? 7. What are the benefits of using a risk management system? 8. What is the difference between cash flow and profit? 9. Describe the process of developing a capital budget. 10. What are the key considerations when selecting an investment strategy?

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Free BA2 – Fundamentals of Management Accounting Practice Test Question

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Showing 1–10 of 10 questions

Question 1

Which TWO of the following are characteristics of Management Accounts? (Choose two.)

Select all that apply, then click Submit answer.

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Governed by rules and regulations
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Provide information to managers
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Provide information needed by shareholders
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Internally focused
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Statutory requirement

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Question 2

Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

Select all that apply, then click Submit answer.

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Accountability
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Influence
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Value
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Professional behaviour
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Relevance
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Integrity

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Question 3

The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit. Which TWO of the following will appear on this statement? (Choose two.)

Select all that apply, then click Submit answer.

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A favourable labour rate variance.
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A favourable sales volume contribution variance.
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An adverse sales price variance.
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An adverse labour efficiency variance.
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An adverse material price variance.

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Question 4

The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.

Which TWO of the following statements are correct? (Choose two.)

Select all that apply, then click Submit answer.

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The expected value of the total return is $41,500 gain.
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The probability of the total return being a loss is 0.10.
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The probability of making a total return of exactly $5,000 gain is 0.02.
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The probability of the total return being a gain is less than 1.00.
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The expected value of the total return is $40,000 gain.

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Question 5

In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

Select all that apply, then click Submit answer.

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Salary paid to the factory manager.
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Factory rent.
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Maintenance costs for the company’s only production line.
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Commissions paid to the sales team.
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Royalties paid to the designers of the products.

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Question 6

A company’s policy is to hold closing inventory each month equal to 10% of the next month’s budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.

The production budget for product Q for month 1 is:

Select an option, then click Submit answer.

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1,596 units
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1,494 units
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1,724 units
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1,890 units

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Question 7

Which of the following is a relevant cost?

Select an option, then click Submit answer.

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A sunk cost
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A committed cost
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An incremental cost
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A historical cost

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Question 8

A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:

how many customers made their purchase online using the internet and how many purchased by telephone. how many were new customers and how many were placing repeat orders.

The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

Select an option, then click Submit answer.

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0.11
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0.40
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0.16
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0.35

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Question 9

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.

The variable overhead expenditure variance for the period was:

Select an option, then click Submit answer.

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$462 favourable.
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$462 adverse.
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$2,202 favourable.
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$2,202 adverse.

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Question 10

The following data are available for a company that produces and sells a single product.

The company’s opening finished goods inventory was 2,500 units.

The fixed overhead absorption rate is $8.00 per unit.

The profit calculated using marginal costing is $16,000.

The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.

The company’s closing finished goods inventory is:

Select an option, then click Submit answer.

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3,300 units
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1,700 units
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3,900 units
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8,900 units

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About the BA2 Free Practice Test

Prepare for the Fundamentals of Management Accounting (BA2) exam with this free practice test from Study4Pass, built around the real Cima syllabus. You will find 10 free questions, drawn from the full Study4Pass practice set of 61 questions for this exam. The free sample includes 5 single-answer and 5 multiple-answer questions — the same mix of formats you will meet in the full set. The questions follow the same topic balance as the real exam: Business Analysis Fundamentals, Requirements Analysis, Solution Evaluation and Project Management. The CIMA BA2 exam is part of the CIMA Professional Qualification and is the second of three exams in the Business Analysis module.

The target audience for the CIMA BA2 exam includes professionals in the field of accounting and finance who are looking to develop their skills and gain a professional qualification. The Prerequisite for the CIMA BA2 Exam is the CIMA BA1 Exam.

Certification: Fundamentals of Management Accounting (BA2)
Vendor: Cima
Free on this page: 10 practice questions with answers and explanations
Full practice set: 61 questions

Use the sample the way you would use the real thing: answer each question on your own first, then open the explanation and make sure you understand why the right answer is right. That habit — reasoning instead of memorizing — is what carries over to exam day. When a topic keeps tripping you up, that is your study plan telling you where to go next.

When you finish the sample, do not just count the score — read it. Every missed question names a topic, and the full set lets you train that topic on its own until it stops costing you marks. That loop of test, review and targeted practice is how this set is designed to be used, from the first free question to the last simulation.

Inside the full BA2 practice set:

All 61 questions with answers and explanations
Timed Exam Simulation that mirrors the real exam pressure
Topic Training to drill one domain at a time
Ask AI for More Explanation on every question
Flag questions and review them before you finish

How to use this BA2 free practice test

Pick an answer for each question and check it straight away — the correct answer and a full explanation appear under the question. There is no time limit and nothing to sign up for. When an explanation is not enough, use Ask AI: this is an AI-Enabled practice test, and Ask AI explains the concept behind the question in plain language. When the free sample feels comfortable, the full set of 61 questions adds timed Exam Simulation, topic-by-topic training, and flagged-question review — the closest thing to exam day you can get before the real thing.

What to study for each BA2 domain

Business Analysis Fundamentals — This topic covers the fundamentals of business analysis, including the definition and purpose of business analysis, the roles and responsibilities of a business analyst, and the…
Requirements Analysis — This topic covers the process of gathering, analyzing, and documenting requirements for a project.
Solution Evaluation — This topic covers the process of evaluating potential solutions for a project.
Project Management — This topic covers the basics of project management, including the project lifecycle, project planning, and project control.
Business Case Development — This topic covers the process of developing a business case for a project.

BA2 practice test — quick questions

Is this BA2 practice test free?

Yes. Every question on this page — all 10 of them — is free to use, and you never need to create an account to try them.

How many questions are in the full BA2 set?

The full Study4Pass set for BA2 has 61 practice questions. This page gives you 10 of them free so you can judge the quality and difficulty first.

Does the free test show the answers?

Yes. Check any question to reveal the correct answer and its explanation, and use Ask AI whenever you want the underlying concept explained step by step.