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Chapter 1. Introduction to Management Accounting
11 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Management Accounting (2:55)
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Start2. Objectives of an Organization (17:21)
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Start3. Financial Accounting versus Management Accounting (10:16)
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Start4. Data and Information (12:11)
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Start5. Functions of Management (17:47)
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Start6. Three Main Roles of Management Accountants (5:19)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Accounting for management BPP MCQs (19:27)
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StartQuiz - Introduction To Management Accounting
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Chapter 2. Costing
13 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Costing (8:50)
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Start2. Fixed and Variable Costs (12:41)
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Start3. Direct and Indirect Costs (9:25)
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Start4. Production Costs (24:10)
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Start5. Non Production Costs (8:28)
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Start6. Warehousing and Transportation Costs (7:28)
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Start7. Functional Costs (3:44)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Cost Classification & Behavior Bpp mcqs (37:34)
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Start2. Cost Classification & Behavior Bpp mcq's (37:34)
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StartQuiz - Costing
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Chapter 3. Cost Behaviour
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Cost Classification (12:49)
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Start2. Direct and Indirect Cost (29:26)
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Start3. Cost Behavior and Fixed Costs (14:32)
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Start4. Variable Costs (11:12)
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Start5. Stepped Fixed Costs (6:08)
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Start6. Semi Variable or Semi Fixed Costs (11:04)
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Start7. High Low Method (21:29)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. High Low Method - Questions 1 (19:47)
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Start2. High Low Method - Questions 12 (36:14)
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Start3. High Low Method - Questions 3 (21:13)
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StartQuiz - Cost Behaviour
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Chapter 4. Absorption Costing
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. What are Overheads (18:37)
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Start2. What is Absorption Costing (15:35)
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Start3. Re Apportionment (22:10)
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Start4. Overhead Absorption Rate (OAR) (26:20)
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Start5. Under or Over Absorption (18:38)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Q 9.1 - 9.5 BPP Kit (21:07)
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Start2. Absorption & Marginal costing Bpp Kit (26:26)
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Start3. Marginal and Absorption Costing Extra Session (50:24)
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StartQuiz - Absorption Costing
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Chapter 5. Marginal Costing and Pricing Decisions
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Marginal Costing & Absorption Costing (15:52)
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Start2. Profit Reconciliation Under Marginal and Absorption Costing (27:30)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Absorption & Marginal costing Bpp Kit (26:26)
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Start2. Absorption and Marginal Costing Kit Questions (29:27)
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StartQuiz - Marginal Costing and Pricing Decisions
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Chapter 6. Breakeven Analysis
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. CVP Overview, Breakeven Point and Breakeven Revenue (17:40)
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Start2. Margin of Safety and Target Profit (9:44)
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Start3. Breakeven and Profit Volume Chart (16:02)
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Start4. Multi Product Breakeven Point (20:16)
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Start5. Multi Product Target Profit (5:48)
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Start6. Multi Product Margin of Safety (12:15)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Practice Questions (14:29)
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Start2. Quick Recap and Practice Questions (37:54)
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StartQuiz - Breakeven Analysis
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Chapter 7. Limiting Factor Analysis
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Single Limiting Factor (23:55)
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Start2. Shadow Price (25:55)
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Start3. Limiting Factor and Throughput Accounting (23:55)
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Start4. Make or Buy Decisions (24:54)
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Start5. Multiple Limiting Factors - Linear Programming (32:19)
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Start6. Limiting Factor Question With Explanation (14:06)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Practice Questions (14:29)
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Start2. Quick Recap and Practice Questions (42:05)
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StartQuiz - Limiting Factor Analysis
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Chapter 8. Standard Costing
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Standard Costing (20:17)
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Start2. Types of Standards (13:19)
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Start3. Advantages and Disadvantages of Standards (8:53)
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Start4. Concept of Standard Hour (5:33)
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Start5. Wastages and Losses in Standard Cost (8:07)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. BPP Kit Questions 13.1, 13.4 and 13.7 (10:05)
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StartQUIZ - Standard Costing
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Chapter 9. Flexible Budgeting
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Fixed and Flexible Budgets (12:57)
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Start2. Budgetary Control and Flexible Budgets (21:11)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. BPP Kit Questions Information for comparision (1:05:13)
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StartQUIZ - Budgeting
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Chapter 10. Budget Preparation
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Budget Preparation (6:54)
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Start2. Budget Preparation (28:21)
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Start3. Functional Budgets (13:16)
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Start4. Cash Positions (8:58)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Q 10b.2 - 10b.3 - 10b.4 - 10b.9 - 10b.13 - 10b.22 BPP Kit (27:47)
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StartQUIZ -The Budgetary Process
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Chapter 11. Variance Analysis
12 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Variance Analysis (5:46)
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Start2. Material Cost Variances (19:08)
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Start3. Labor Cost Variances (18:01)
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Start4. Variable Production Overhead Variances (18:30)
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Start4. Sales Variances (14:43)
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Start5. Fixed Cost Variances (11:41)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Variances (39:03)
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StartQUIZ - Cost Variances
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StartQUIZ - Sales Variances and Operating Statements
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Chapter 12. Job and Batch Costing
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Job Costing (8:18)
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Start2. Batch Costing (6:07)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Q 10.1 - 10.13 BPP Kit (47:48)
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Start2. Job, Batch and Service Costing BPP Kit Questions (5:43)
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Start3. Job, Batch and Service Costing BPP Kit Questions (4:10)
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StartQUIZ - Job, Batch and Service Costing
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Chapter 13. Performance Measures and Service Costing
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Job, Batch and Service Costing (16:54)
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Start2. Batch Costing and Service Costing (19:48)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Q 10.1 - 10.13 BPP Kit(47:48)
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Start2. Job, Batch and Service Costing BPP Kit Questions (5:43)
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StartQUIZ - Job, Batch and Service Costing
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Chapter 16. Averages and the Normal Distribution
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Summarizing and Analyzing Big Data (01:02:17)
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Start2. Probability and Normal Distribution (46:46)
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Start3. Probability and Normal Distribution - Extra Lesson (29:35)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Q 4b.18A - 4b.22A BPP Kit (22:31)
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StartQUIZ - Summarizing and Analyzing Data
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Chapter 17. Investment Appraisal
15 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Compounding and Discounting (18:31)
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Start2. Discounting Cash Flow (DCF) (28:51)
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Start3. What is Net Present Value - NPV (07:55)
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Start4. Internal Rate of Return - IRR (09:33)
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Start5. Annuity (10:35)
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Start6. Perpetuity (07:24)
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Start7. NPV and IRR Discussion (17:16)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Q 12a.1 - 12a.9 BPP Kit (22:57)
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Start2. Q 12b.1 - 12b.2 - 12b.2 - 12b.3 - 12b.6A - 12b.9 BPP Kit (22:57)
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Start3. Nominal and Effective Interest Rate (07:02)
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Start4. Prepayment in Discounted Cash Flow (05:15)
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StartQUIZ - Methods of Project Appraisal
-
Vertex Learning SolutionsChanging Behaviours Through Education
Home > CIMA Course > Certificate Level > BA2
CIMA BA2 – Fundamentals of Management Accounting
Build a strong foundation in management accounting and pass your BA2 exam with confidence. Expert-led, exam-focused and designed for students progressing through the CIMA Certificate Level.
WHAT YOU'LL LEARN
✓
Cost accounting & costing methods
Apply absorption, marginal and activity-based costing to control business costs.
✓
Budgeting & variance analysis
Prepare budgets, calculate variances and use for planning and control.
✓
Decision-making techniques
Apply CVP analysis, limiting factor analysis and relevant costing in decisions.
✓
Performance measurement
Assess business performance using key financial and non-financial indicators.
✓
Full BA2 syllabus coverage
Every topic and exam objective. Aligned with the latest CIMA syllabus materials.
✓
Exam technique
Objective test confidence and time management for exam day.
THIS COURSE INCLUDES
📹
Syllabus Topic Videos
Full HD lecture videos for every BA2 topic
📝
Kit Question Videos
Worked solutions with exam technique guidance
✅
Chapter-by-Chapter Quizzes
Chapter-by-Chapter Quizzes Graded quizzes with automated feedback
📄
Exam-Focused Study Notes
Concise notes written for the BA2 exam
💬
Tutor Support via WhatsApp
Direct access to your tutor throughout
🎯
Final Mock Exam
Full exam-style mock with tutor feedback
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.
Course Curriculum
