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BA2

BA2 Test centre

I've got 5 minutes

I've got 15 minutes

I've got 30 minutes

A1. Purpose of management accounting and the role of the Management Accountant

A2. Role of CIMA as a professional body for Management Accountants

B1. Demonstrate cost identification and classification

B2. Apply absorption costing and marginal costing

C1. Prepare budgets for planning and control

C2. Apply variance analysis to reconcile budgeted and actual profits in a marginal format

C3. Calculate appropriate financial and non-financial performance measures

C4. Prepare accounts and reports for managers

D1. Demonstrate the impact of risk

D2. Demonstrate the use of appropriate techniques for short-term decision making

D3. Demonstrate the use of appropriate techniques for long-term decision making

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