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Fundamentals of Management Accounting- BA2

4.4( 7 REVIEWS )
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£39 (inc. VAT)
  • 365 Days
  • Certificate
  • Wishlist
  • Awarded by 'CIMA'
  • 10Guided Learning Hours
  • Course Material
  • 01 Number of Modules

What Will I Learn?

Acquire the techniques and knowledge of fundamental accounting
Learn the role of management accounting in a public or commercial sector
Gain the relevant skills to plan, control and make decisions
Identification and classification of costs and their behaviour


This unit Management Accounting BA2 is another stop in your journey to become certified in Business Accounting, your ultimate CIMA Certification Qualification. Having successfully completed the fundamentals of Business Economics, this unit portrays you on the fundamental Management Accounting concepts which will not only lead you to the CIMA qualification but also gain valuable insights on hands-on experience required for employment in the industry.

As any field or industry requires some form of accounting, this unit Management Accounting (BA2) will lay the foundation knowledge required to compete in any industry with respect to Finance and Accounting. Then when considering the fact that Accountants need to be managed by mangers, this unit Fundamentals of Management Accounting (BA2) also underpins the skills essential to become accounting managers.

With 100% online support we can grantee you successful completion of this unit which will lay the foundation for CIMA certification.

  • Why choose Global Edulink for CIMA Foundation Level?
  • Who is the CIMA Foundation Level for?
  • Entry Requirement
  • Syllabus Structure
  • Assessment
  • Exam Details
  • Certification
  • Career Path
  • Excellent pass rate
  • Dedicated panel of instructors
  • High rate of passing for first-time students
  • Become confident with mock exams and practice questions
  • School leavers
  • Small business owners
  • Undergraduates and graduates
  • Anyone with an interest in pursuing a career in management accountancy
The BA2 – Fundamentals of Management Accounting does not require formal entry-level qualifications. Learners must be over the age of 16 and have basic knowledge in Mathematics, ICT and English Language.
  • The Context of Management Accounting
  • Costing
  • Planning and Control
  • Decision Making
This is an objective test. The objective test must be passed in order for learners to complete the syllabus module. Additionally, learners who wish to progress to the CIMA Foundation Level qualification should also successfully pass this test.
This is a computer-based test. The test is made up of multiple choice, number entry and drag and drop question formats. Objective Test
  • Format – Computer-Based
  • Duration – 120 minutes
  • BA2 - 60 objective test questions

(A score of 100 out of 150 will represent a Pass)

Objective tests - GBP95 (Tier 1 per exam)

Please Note : Official Exam is not provided, It should be purchased separately

Please note that the prices are subject to change by the The Chartered Institute of Management Accountants (CIMA) at any given time. The above price mentioned per objective test are at the time of writing only. You may check with the official CIMA website for latest updates in prices. https://www.cimaglobal.com/Starting-CIMA/Starting-CIMA/Fees/
Upon the successful completion of the unit Fundamentals of Management Accounting- BA2, learners can advance to the next unit of the Certificate in Business Accounting (CIMA Cert BA) Or If the learner has already completed other units, can apply to the final exam of Certificate in Business Accounting (CIMA Cert BA).

Upon completing this module syllabus, you will be one step closer to having a career in business and finance. While this module does not give you direct access to gain employment, you have the opportunity to take the rest of the 3 modules in the CIMA Foundation Certificate. A career in management accounting is waiting for you, and will provide a clear path to progress in your desired employment. Companies worldwide, irrespective of their size require the services and knowledge of management accountants. Management Accountants are marketable across multiple industries.

Management Accountant https://www.payscale.com/research/UK/Job=Management_Accountant/Salary

Key Features

Gain an Accredited UK Qualification

Access to Excellent Quality Study Materials

Learners will be Eligible for TOTUM Discount Card

Personalised Learning Experience

UK Register of Learning Providers Reg No : 10053842

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Course Curriculum

BA2 Fundamentals of Management Accounting
BA2 Fundamentals of Management Accounting 00:00:00
Chapter 1 - Accounting For Management
Introduction 00:00:00
Management Accounting 00:00:00
Definition 00:00:00
Objectives Of Management Accounting 00:00:00
Nature And Scope Of Management Accounting 00:00:00
Limitations Of Management Accounting 00:00:00
The Global Management Accounting Principles 00:00:00
Data And Information 00:00:00
What Makes Good Information? 00:00:00
The Different Levels Of Planning 00:00:00
Comparison Of Management Accounting With Financial Accounting 00:00:00
CIMA’s Professional Standards 00:00:00
Chapter 2 - Cost Classification And Behaviour
CIMA’s Professional Standards 00:00:00
Direct & Indirect Cost 00:00:00
Manufacturing & Non-Manufacturing Cost 00:00:00
Product & Period Cost 00:00:00
Job & Process Cost 00:00:00
Cost Behaviours 00:00:00
Fixed Costs 00:00:00
Variable Costs 00:00:00
Mixed Costs 00:00:00
Chapter 3 - Semi Variable Costs
High-Low Method 00:00:00
Regression 00:00:00
The Correlation Coefficient 00:00:00
Coefficient Of Determination 00:00:00
Chapter 4 - Accounting For Overheads
Introduction 00:00:00
Absorption Of Overheads 00:00:00
Reapportionment Of Service Cost Centre Overheads 00:00:00
Chapter 5 - Absorption Costing
Absorption Costing Income Statement 00:00:00
The Effect Of Absorption And Marginal Costing On Inventory Valuation And Profit Determination 00:00:00
Comparison On Impacts Of Inventory On Net Profit 00:00:00
Why Are There Two Systems? 00:00:00
Calculation Of Fixed Manufacturing Overhead Absorption Rate (OAR) 00:00:00
Chapter 6 - Marginal Costing
The Contribution Concept 00:00:00
Marginal Costing Income Statement 00:00:00
Chapter 7 – Cost Plus Pricing
Introduction 00:00:00
Full Cost-Plus Pricing 00:00:00
Marginal Cost-Plus Pricing 00:00:00
Chapter 8 – Budgeting
Functional Budgets 00:00:00
Master Budget 00:00:00
Cash Budget 00:00:00
Fixed Budget 00:00:00
Flexible Budget 00:00:00
Flexed Budget 00:00:00
Chapter 9 - Variance Analysis
Standard Costing 00:00:00
Sales Variance 00:00:00
Material Variances 00:00:00
Labor Variances 00:00:00
Variable Overhead Variances 00:00:00
Fixed Overhead Expenditure Variance 00:00:00
Format 00:00:00
Chapter 10 - Performance Measurement
Mission 00:00:00
Objectives 00:00:00
Critical Success Factors 00:00:00
Performance Indicators And Key Performance Indicators 00:00:00
Chapter 11 - Financial Performance Measurement
Chapter 12 - Non-Financial Performance Measurement
Financial Performance Measurements 00:00:00
Non-Financial Performance Measurement 00:00:00
Service Industries 00:00:00
Chapter 13 – Integrated Cost Accounting
Chapter 14 – Probability
Introduction 00:00:00
Simple Probabilities 00:00:00
Joint Probabilities 00:00:00
Expected Values 00:00:00
Advantages And Disadvantages Of Expected Values 00:00:00
Chapter 15 - Measures Of Average And Of Dispersion
Introduction 00:00:00
Variables 00:00:00
Frequency Distribution 00:00:00
Measures Of Average 00:00:00
Measures Of Dispersion 00:00:00
Chapter 16 - The Normal Distribution
Introduction 00:00:00
Characteristics Of The Normal Distribution 00:00:00
Rules 00:00:00
Chapter 17 – Break-Even Analysis
Introduction 00:00:00
Components Of Break-Even Analysis 00:00:00
Calculation Of Break-Even Analysis 00:00:00
Margin Of Safety 00:00:00
Contribution To Sales Ratio 00:00:00
Break-Even Chart 00:00:00
Profit-Volume Chart 00:00:00
Chapter 18 - Limited Factor Analysis And Make Or Buy Decisions
Introduction 00:00:00
Limited Factor Analysis 00:00:00
Six-Step Approach 00:00:00
Limitations 00:00:00
Make Or Buy Decisions 00:00:00
Chapter 19 – Interest
Introduction 00:00:00
Simple Interest 00:00:00
Compound Interest 00:00:00
Effective Rate 00:00:00
Discounting 00:00:00
Annuities 00:00:00
Perpetuities 00:00:00
Chapter 20 - Investment Appraisal
Introduction 00:00:00
Net Present Value 00:00:00
Internal Rate Of Return 00:00:00
Payback Period 00:00:00

Students feedback


Avarage rating (7)
5 Star
4 Star
3 Star
2 Star
1 Star
    C W

    Casey Walsh

    July 11, 2020 - 9:40am
    In-depth knowledge

    I was able to gain an in-depth knowledge in accounting, management and business principles. The course was very informative and very useful for me to understand all the concepts related to business accounting. I definitely recommend the course to students who want to learn about this subject.

    S Y

    Steff Young

    June 17, 2020 - 9:11am

    The course is well constructed.

    B C

    Brice Cooper

    June 11, 2020 - 8:08am
    A great course

    A great course for finance beginners or managers who didn’t study finance before and understanding the role of management accounting in a public or commercial sector.

    M K

    Maddox Knight

    June 02, 2020 - 5:01pm
    Learned a lot

    One of the best courses that I have ever taken. I learned a great deal about accounting. I liked it very much because it was easy to follow and to understand. I was able to acquire the techniques and knowledge of management accounting.

    R R

    Rory Robertson

    May 26, 2020 - 3:29pm

    I found this course well-taught and thoughtful. I think the course will help me better understand finances.

    L B

    Lesley Burns

    May 16, 2020 - 6:04pm
    Good content

    Good content and easy to understand.

    K J

    Kiran Jordan

    May 02, 2020 - 12:00pm
    Excellent opportunity

    This course is an excellent opportunity to understand the fundamentals in a sorted and easy way. This course is really helpful especially for those who are in the Accounting field. This will give more practical view on what we already know.

Buy Now
£39 (inc. VAT)
  • 365 Days
  • Certificate
  • Wishlist
  • Awarded by 'CIMA'
  • 10Guided Learning Hours
  • Course Material
  • 01 Number of Modules
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