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CIMA Certificate Level · BA2

Pass BA2. Master the
fundamentals.

Everything you need for BA2 Fundamentals of Management Accounting — 556 exam-style practice questions and mock exams built to the current CIMA syllabus.

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CIMA BA2 — Fundamentals of Management Accounting
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500+ Questions
Exam-style, BA2 syllabus
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Up to 5 Mock Exams
Full-length, timed
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BPP Tuition Solutions Partner Partner
Kaplan Partner
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35,000+ CIMA students

How students pass with PTA

PTA students pass BA2 by working through 556 exam-style practice questions mapped to every topic in the CIMA BA2 syllabus, then testing their readiness with up to 7 full-length timed mock exams. Filter by chapter, focus on weak areas, and go into exam day prepared — most students are ready in 3–5 weeks.

1

Practise

556 exam-style questions covering every BA2 topic — filter by chapter, track your weak areas and build confidence.

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2

Mock

Up to 7 timed full-length mock exams that replicate real exam conditions — with detailed performance analysis after each attempt.

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3

Pass

Go into your BA2 exam knowing you've practised on questions written by CIMA specialists specifically for the BA syllabus.

Everything you need to pass BA2 — ​ in one place.

BA2 syllabus

BA2 Syllabus

BA2 Fundamentals of Management Accounting covers the core principles of costing, budgeting, planning and decision-making. It is the most technical of the Certificate Level papers and provides the essential foundation for P1 at Operational Level. The exam is split into four sections: Context of Management Accounting (10%), Costing (25%), Planning and Control (30%) and Decision Making (35%).

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Get the practice kit

Question Bank

Practice Kit
BA2 Practice and Revision Kit

Our BA2 question bank gives you 500+ exam-style practice questions covering every topic in the syllabus — from costing and budgeting to decision-making. Filter by chapter, focus on your weak areas, and track your progress as you go.

  • Filter questions by chapter or topic
  • Track which questions you’ve missed or answered incorrectly
  • Practice at your own pace — no time pressure
  • Available in the Practice Kit and Practice & Revision Kit
Get your mocks

Mocks

Mocks
Practice Kit
BA2 Practice and Revision Kit

Our BA2 mock exams replicate real exam conditions — 60 questions, 2 hours, timed. Depending on your package, you get access to up to 6 full-length mocks. Each mock comes with detailed performance analysis so you know exactly where to focus before exam day.

  • Up to 6 full-length mock exams
  • 60 questions, 2 hours — same format as the real exam
  • Detailed feedback after each attempt
  • Available as standalone mocks or as part of a package
Get the course

Tutor Support

All Packages

Stuck on a topic? Our BA2 tutors are on hand to answer your questions — quickly and clearly. Whether you’re struggling with costing, budgeting or decision-making techniques, just ask and get a response from a CIMA-qualified specialist.

  • Ask a tutor any BA2 question
  • Fast, clear responses from CIMA specialists
  • Available throughout your studies
  • Included in all BA2 packages
Get the course

Practice and Revision Kit

BA2 Practice and Revision Kit

The best-value BA2 package — everything you need to pass in one place. Combines a 500+ question bank, 6 mock exams, 125 extra revision questions, chapter flashcards and the official Kaplan study eBook.

  • 500+ exam-style questions
  • 6 full-length mock exams
  • 125 additional revision questions
  • Flashcards — 20 questions per chapter
  • Chapter summary notes
  • Official Kaplan study eBook
  • Bonus Kaplan summary workbook
  • Tutor Q&A support
  • 1 year access

Our students always get the edge – Discover what they have to say about us!

Master Management Accounting with
Our CIMA BA2 Study Materials

All prices shown in GBP. You can switch currency from the top menu.

CIMA BA2

Mocks

Full-length mock exams to benchmark your readiness
£9Price rounded for display. Precise amount shown in cart and checkout.
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Master BA2 with Mock #1. Instant access. 60 questions, 120 minutes. Expertly crafted questions. Detailed performance analysis.
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Triple your readiness with 3 mocks! Instant access. In-depth feedback on each attempt. Maximise your scoring potential.
What’s included
  • Up to 3 full-length BA2 mock exams
  • Real exam conditions (60qs, 120 mins)
  • Detailed performance analysis
  • Tutor Q&A support
  • 90 days access
Learn More

Popular

CIMA BA2

Practice Kit

The question bank + mocks combo most students choose
£45Price rounded for display. Precise amount shown in cart and checkout.
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Tailor Your BA2 Prep: 500+ Questions & Mock #1. Customise your practice sessions. Immediate access.
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Elevate Your BA2 Strategy: 500+ Questions & 3 Mocks. Personalise your practice with our chapter-wise question bank.
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Advanced BA2 Prep: 500+ Questions & 5 Mocks. Design your study sessions, eg select 15 previously failed qs in an exam mode.
What’s included
  • 500+ exam-style questions
  • Filter by chapter, weaskness, or missed
  • Up to 5 mock exams included
  • Detailed results analysis
  • Chapter summary notes
  • Tutor Q&A support
  • 180 day access
Learn More
CIMA BA2

Practice and Revision Kit

Best Value

Practice kit + revision kit + Kaplan eBook — best value for BA2
£100Price rounded for display. Precise amount shown in cart and checkout.
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BA2 Practice Kit with 500 questions + 6 mocks (5 by PTA, 1 bonus mock by Kaplan and 1 by BPP) + additional 125 revision questions and Kaplan’s summary notes.
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BA2 Practice Kit with 500 questions + 6 mocks (5 by PTA, 1 bonus mock by Kaplan and 1 by BPP) + additional 125 revision questions and Kaplan’s official study ebook.
What’s included
  • 500+ exam-style questions
  • Up to 6 mock exams
  • 125 additional revision questions
  • Flashcards — 20 questions per chapter
  • Chapter summary notes
  • Official Kaplan study eBook
  • Bonus Kaplan summary workbook
  • Tutor Q&A support
  • 1 year access
Learn More
Unlock your full potential. Get access to expert tutors, study materials and exam practice tools

CIMA BA2

KAPLAN EBOOKS

£32Price rounded for display. Precise amount shown in cart and checkout.
What’s included
  • Official BA2 CIMA Study Materials
  • Study ebook or exam kit
  • Up to 20% off display price
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The complete Kaplan textbook covering the full BA2 syllabus. Ideal for learning the theory and understanding key concepts before moving to practice questions.
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A bank of BA2 exam-style questions with answers and explanations, organised by topic. Perfect for drilling practice once you've covered the theory.
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Pocket-sized BA2 revision cards covering the key points of each topic. Great for quick revision on the go in the final weeks before your exam.
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CIMA BA2

BPP EBOOKS

£30Price rounded for display. Precise amount shown in cart and checkout.
What’s included
  • Latest Resources available here online
  • Study ebook or exam kit
  • Up to 20% off display price
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The complete BPP textbook covering the full BA2 syllabus. Clear explanations, worked examples and activities to build your knowledge from scratch.
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A comprehensive bank of exam-style practice questions with full solutions. Mapped to the syllabus so you can focus on the areas that need the most work.
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The Coursebook and Exam Kit together at a discounted price — everything you need to study and practise for your BA2 exam in one purchase.
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Save more when you bundle. All prices in GBP — switch currency from the top menu.

Certificate level

Mocks

Mix and match mocks across BA1, BA2, BA3 and BA4 — and save 10%

from

£32Price rounded for display. Precise amount shown in cart and checkout.

What’s included

  • 1 or 3 mocks per paper (BA1+BA2+BA3+BA4)
  • Bundle comes with 10% discount
  • Newest syllabus, 6 months access
Configure your bundle

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Certificate level

Practice Kits

Bundle all four Practice Kits and save 25%​

from

£135Price rounded for display. Precise amount shown in cart and checkout.

What’s included

  • 4 x 500+ exam-style Q&A + mocks per paper
  • Bundle comes with 25% discount
  • Newest syllabus, 1 year access
Configure your bundle
Certificate level

Practice & Revision Kits

Best Value

Your own BA level Practice and Revision Kits with all-in-one resources

from

£287Price rounded for display. Precise amount shown in cart and checkout.

What’s included

  • 4 x Practice and Revision Kits
  • Bundle comes with 30% discount
  • summary notes, Kaplan coursebook and more
Configure your bundle

Not sure yet? Start free.

Get instant access to Chapter 1 practice questions and a mini mock exam — no credit card, no commitment. See if PTA is right for you.

❓ Chapter 1 practice questions
📝 Mini mock exam
📅 30 day access
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Try CIMA BA2 for free
Justyna Wachulka-Chan, founder of Practice Tests Academy
Justyna Wachulka-Chan
CEO & Founder, Practice Tests Academy

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Try your BA2 package with a 7-day money-back guarantee. No questions asked. If you're not entirely satisfied with your purchase, simply email us and we'll return your money right away.

And with our pass assurance, if you put in the work and don't pass, we'll make it right. Our team is always there to support you at every stage — from your first practice question to exam day. Your success is backed by our commitment to service excellence.

Depend on Practice Tests Academy to help you pass BA2 and build the management accounting foundations you need for the rest of your CIMA journey.

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Frequently asked questions

Everything you need to know about CIMA BA2.

BA2 — Fundamentals of Management Accounting — is one of four Certificate Level papers in the CIMA qualification. It covers the core principles of costing, budgeting, planning and decision-making that underpin management accounting at every level. It is a 2-hour computer-based exam with 60 objective test questions, available on demand at Pearson VUE test centres. You need 70% to pass.
BA2 is split into four sections: A — The Context of Management Accounting (10%) covering the role of management accounting and CIMA; B — Costing (25%) covering cost classification, behaviour and techniques; C — Planning and Control (30%) covering budgeting, variance analysis and performance reporting; and D — Decision Making (35%) covering break-even analysis, investment appraisal and short-term decisions. Decision Making carries the most marks so deserves the most study time.
BA2 is the most technical of the Certificate Level papers. It requires you to perform calculations — costing, budgeting, variance analysis and investment appraisal — so students with no prior accounting experience need to allow extra study time. That said, the maths is not advanced — it is more about understanding the techniques and applying them consistently under exam conditions. Consistent practice with exam-style questions is the key to passing.
Most students allow 4–6 weeks for BA2 — slightly longer than BA1 due to the calculation-heavy content. If you have a background in accounting or finance, you may need less time. Focus on Section D (Decision Making, 35%) and Section C (Planning and Control, 30%) as these carry the most marks.
Yes — most students and tutors recommend sitting BA2 before BA3. The two papers have significant content overlap, and the management accounting principles covered in BA2 provide useful context for the financial accounting content in BA3. Sitting them close together while the knowledge is fresh is a smart approach.
BA2 is the direct foundation for P1 — Management Accounting at the Operational Level. The costing, budgeting and decision-making techniques you learn in BA2 are built upon and applied at a more advanced level in P1. Passing BA2 with a strong understanding rather than just scraping 70% will make P1 significantly more manageable.
BA2 follows the 2017 CIMA Certificate syllabus, which remains the current syllabus for all Certificate Level papers. All PTA BA2 materials are fully aligned to this syllabus.
PTA offers three BA2 packages: Mocks — up to 3 full-length mock exams with detailed performance analysis; Practice Kit — 556 exam-style questions with smart filtering, plus up to 5 mock exams and chapter summary notes; and Practice and Revision Kit — the full question bank, up to 7 mocks, 125 revision questions, flashcards and the official Kaplan eBook. All packages include tutor Q&A support.
Yes — you can try BA2 for free with no credit card required. The free package includes Chapter 1 practice questions and a mini mock exam, with 30 days access. It's the best way to get a feel for the PTA platform and question style before committing.
After passing BA2, most students move straight to BA3 while the content is still fresh — the two papers have significant overlap. You still need to pass BA1, BA3 and BA4 to complete the Certificate Level and earn the CIMA Certificate in Business Accounting, after which you can progress to the Operational Level.

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