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.

Lecture Videos

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Practice Question Videos

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Short Notes

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Course Curriculum

Chapter 1. Introduction to Management Accounting
5 Lessons
- 1. Introduction to Management Accounting (16:31)
  Start
- 2. Planning, Control and Decision Making (19:32)
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- 3. Financial Accounting versus Management Accounting (21:14)
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- Complete Study Notes
  Start
- QUIZ - Accounting for Management
  Start
Chapter 2. Costing
9 Lessons
- 1. Introduction to Costing (8:50)
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- 2. Fixed and Variable Costs (12:41)
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- 3. Direct and Indirect Costs (9:25)
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- 4. Production Costs (24:10)
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- 5. Non Production Costs (8:28)
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- 6. Warehousing and Transportation Costs (7:28)
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- 7. Functional Costs (3:44)
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- Complete Study Notes
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- QUIZ - Cost Classification
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Chapter 3. Cost Behaviour
12 Lessons
- 1. Cost Classification (12:49)
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- 2. Direct and Indirect Cost (29:26)
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- 3. Cost Behavior and Fixed Costs (14:32)
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- 4. Variable Costs (11:12)
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- 5. Stepped Fixed Costs (6:08)
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- 6. Semi Variable or Semi Fixed Costs (11:04)
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- 7. High Low Method (21:29)
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- Complete Study Notes
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- 8. High Low Method - Questions 1 (19:47)
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- 9. High Low Method - Questions 12 (36:14)
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- 10. High Low Method - Questions 3 (21:13)
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- QUIZ - Cost Behavior
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Chapter 4. Absorption Costing
7 Lessons
- 1. What are Overheads (18:37)
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- 2. What is Absorption Costing (15:35)
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- 3. Re Apportionment (22:10)
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- 4. Overhead Absorption Rate (OAR) (26:20)
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- 5. Under or Over Absorption (18:38)
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- Complete Study Notes
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- Quiz - Absorption Costing
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Chapter 5. Marginal Costing and Pricing Decisions
4 Lessons
- 1. Marginal Costing & Absorption Costing (15:52)
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- 2. Profit Reconciliation Under Marginal and Absorption Costing (27:30)
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- Complete Study Notes
  Start
- Quiz - Marginal Costing
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Chapter 6. Breakeven Analysis
1 Lesson
- Complete Study Notes
  Start
Chapter 7. Limiting Factor Analysis
3 Lessons
- 1. Limiting Factor Explained (22:03)
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- 2. Limiting Factor Question With Explanation (14:06)
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- Complete Study Notes
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Chapter 8. Standard Costing
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Introduction to Standard Costing (20:17)
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- 2. Types of Standards (13:19)
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- 3. Advantages and Disadvantages of Standards (8:53)
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- 4. Concept of Standard Hour (5:33)
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- 5. Wastages and Losses in Standard Cost (8:07)
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- Complete Study Notes
  Start
- 6. BPP Kit Questions 13.1, 13.4 and 13.7 (10:05)
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- 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)
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- Complete Study Notes
  Start
- QUIZ -The Budgetary Process
  Start
Chapter 11. Variance Analysis
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Cost Variances - Introduction (19:02)
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- 2. Cost Variances - Materials (11:26)
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- 3. Cost Variances - Materials and Labor (11:11)
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- 4. Sales Variances (14:43)
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- 5. Fixed Cost Variances (11:41)
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- Complete Study Notes
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- QUIZ - Cost Variances
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- QUIZ - Sales Variances and Operating Statements
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Chapter 12. Job and Batch Costing
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Job Costing (8:18)
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- 2. Batch Costing (6:07)
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- Complete Study Notes
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- 3. Q 10.1 - 10.13 BPP Kit(47:48)
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- 4. Job, Batch and Service Costing BPP Kit Questions
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- 5. Job, Batch and Service Costing BPP Kit Questions
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- QUIZ - Job, Batch and Service Costing
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Chapter 13. Performance Measures and Service Costing
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Job, Batch and Service Costing (16:54)
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- 2. Batch Costing and Service Costing (19:48)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 3. Q 10.1 - 10.13 BPP Kit(47:48)
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- 4. Job, Batch and Service Costing BPP Kit Questions
  Start
- QUIZ - Job, Batch and Service Costing
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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
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- 1. Summarizing and Analyzing Big Data (01:02:17)
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- 2. Probability and Normal Distribution (46:46)
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- 3. Probability and Normal Distribution - Extra Lesson (29:35)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 4. Q 4b.18A - 4b.22A BPP Kit (22:31)
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- QUIZ - Summarizing and Analyzing Data
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Chapter 17. Investment Appraisal
15 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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- 1. Compounding and Discounting (18:31)
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- 2. Discounting Cash Flow (DCF) (28:51)
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- 3. What is Net Present Value - NPV (07:55)
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- 4. Internal Rate of Return - IRR (09:33)
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- 5. Annuity (10:35)
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- 6. Perpetuity (07:24)
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- 7. NPV and IRR Discussion (17:16)
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- Complete Study Notes
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- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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- 8. Q 12a.1 - 12a.9 BPP Kit (22:57)
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- 9. Q 12b.1 - 12b.2 - 12b.2 - 12b.3 - 12b.6A - 12b.9 BPP Kit (22:57)
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- 10. Nominal and Effective Interest Rate (07:02)
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- 11. Prepayment in Discounted Cash Flow (05:15)
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- QUIZ - Methods of Project Appraisal
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