CIMA BA2 - Fundamentals of Management Accounting

CIMA BA2: Fundamentals of Management Accounting

The core concepts and methods that support management accounting are covered in BA2. It outlines the function of CIMA as well as the place of the management accountant in organisations. The topic illustrates the function of management accounting in both public and commercial sector organisations as well as its broader social purpose.

It outlines the function of CIMA as well as the place of the management accountant in organisations. In CIMA BA2, you will learn about the function of management accounting in the contexts of public and commercial sector organisations as well as its broader role in society.

Syllabus Areas.
The context of management accounting: 10%
Costing: 25%
Planning and control: 30%
Decision making: 35%

Lecture Videos

Comprehensive yet easy-to-understand lecture videos provide complete coverage of the exam syllabus.

Practice Question Videos

Videos for exam questions from practice kit and previous exam questions. Explanations are included for all answer.

Short Notes

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Online Quizzes & Mocks

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Course Curriculum

Chapter 1. Introduction to Management Accounting
6 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Management Accounting (16:31)
  Start
- 2. Planning, Control and Decision Making (19:32)
  Start
- 3. Financial Accounting versus Management Accounting (21:14)
  Start
- Complete Study Notes
  Start
- QUIZ - Accounting for Management
  Start
Chapter 2. Costing
10 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Costing (8:50)
  Start
- 2. Fixed and Variable Costs (12:41)
  Start
- 3. Direct and Indirect Costs (9:25)
  Start
- 4. Production Costs (24:10)
  Start
- 5. Non Production Costs (8:28)
  Start
- 6. Warehousing and Transportation Costs (7:28)
  Start
- 7. Functional Costs (3:44)
  Start
- Complete Study Notes
  Start
- QUIZ - Cost Classification
  Start
Chapter 3. Cost Behaviour
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Fixed and Variable Costs (19:05)
  Start
- 2. High Low Method (21:29)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 3. High Low Method - Questions (19:47)
  Start
- 4. High-low-method-Kaplan-test-your-understandings Part 1
  Start
- 5. High Low Method Kaplan Test your understandings - Part 2
  Start
- QUIZ - Cost Behavior
  Start
Chapter 4. Absorption Costing
3 Lessons
- 1. Absorption and Marginal Costing - Complete (28:56)
  Start
- Complete Study Notes
  Start
- Quiz - Absorption Costing
  Start
Chapter 5. Marginal Costing and Pricing Decisions
2 Lessons
- Complete Study Notes
  Start
- Quiz - Marginal Costing
  Start
Chapter 6. Breakeven Analysis
1 Lesson
- Complete Study Notes
  Start
Chapter 7. Limiting Factor Analysis
3 Lessons
- 1. Limiting Factor Explained (22:03)
  Start
- 2. Limiting Factor Question With Explanation (14:06)
  Start
- Complete Study Notes
  Start
Chapter 8. Standard Costing
6 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Standard Costing Lecture
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 2. BPP Kit Questions 13.1, 13.4 and 13.7 (10:05)
  Start
- QUIZ - Standard Costing
  Start
Chapter 9. Flexible Budgeting
4 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Budgeting Lecture 1 (44:14)
  Start
- Complete Study Notes
  Start
- QUIZ - Budgeting
  Start
Chapter 10. Budget Preparation
4 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. The Budgetary Process (53:17)
  Start
- Complete Study Notes
  Start
- QUIZ -The Budgetary Process
  Start
Chapter 11. Variance Analysis
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Cost Variances - Introduction (19:02)
  Start
- 2. Cost Variances - Materials (11:26)
  Start
- 3. Cost Variances - Materials and Labor (11:11)
  Start
- 4. Sales Variances (14:43)
  Start
- 5. Fixed Cost Variances (11:41)
  Start
- Complete Study Notes
  Start
- QUIZ - Cost Variances
  Start
- QUIZ - Sales Variances and Operating Statements
  Start
Chapter 12. Job and Batch Costing
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Job, Batch and Service Costing (16:54)
  Start
- 2. Batch Costing and Service Costing (19:48)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 3. Q 10.1 - 10.13 BPP Kit(47:48)
  Start
- 4. Job, Batch and Service Costing BPP Kit Questions
  Start
- 5. Job, Batch and Service Costing BPP Kit Questions
  Start
- QUIZ - Job, Batch and Service Costing
  Start
Chapter 13. Performance Measures and Service Costing
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Job, Batch and Service Costing (16:54)
  Start
- 2. Batch Costing and Service Costing (19:48)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 3. Q 10.1 - 10.13 BPP Kit(47:48)
  Start
- 4. Job, Batch and Service Costing BPP Kit Questions
  Start
- QUIZ - Job, Batch and Service Costing
  Start
Chapter 14. Cost Bookkeeping
1 Lesson
- Complete Study Notes
  Start
Chapter 15. Risk and Probability
1 Lesson
- Complete Study Notes
  Start
Chapter 16. Averages and the Normal Distribution
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Summarizing and Analyzing Big Data (01:02:17)
  Start
- 2. Probability and Normal Distribution (46:46)
  Start
- 3. Probability and Normal Distribution - Extra Lesson (29:35)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 4. Q 4b.18A - 4b.22A BPP Kit (22:31)
  Start
- QUIZ - Summarizing and Analyzing Data
  Start
Chapter 17. Investment Appraisal
15 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Compounding and Discounting (18:31)
  Start
- 2. Discounting Cash Flow (DCF) (28:51)
  Start
- 3. What is Net Present Value - NPV (07:55)
  Start
- 4. Internal Rate of Return - IRR (09:33)
  Start
- 5. Annuity (10:35)
  Start
- 6. Perpetuity (07:24)
  Start
- 7. NPV and IRR Discussion (17:16)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 8. Q 12a.1 - 12a.9 BPP Kit (22:57)
  Start
- 9. Q 12b.1 - 12b.2 - 12b.2 - 12b.3 - 12b.6A - 12b.9 BPP Kit (22:57)
  Start
- 10. Nominal and Effective Interest Rate (07:02)
  Start
- 11. Prepayment in Discounted Cash Flow (05:15)
  Start
- QUIZ - Methods of Project Appraisal
  Start

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