BA2 Textbook Syllabus
SearchSyllabus A
THE CONTEXT OF MANAGEMENT ACCOUNTING
A1Purpose of management accounting and the role of the Management Accountant
All subject exam questionsA2Role of CIMA as a professional body for Management Accountants
All subject exam questionsSyllabus B
COSTING
B1Demonstrate cost identification and classification
All subject exam questionsB2Apply absorption costing and marginal costing
All subject exam questionsSyllabus C
PLANNING AND CONTROL
C1Prepare budgets for planning and control
All subject exam questionsC2Apply variance analysis to reconcile budgeted and actual profits in a marginal format
All subject exam questionsC3Calculate appropriate financial and non-financial performance measures
All subject exam questionsC4Prepare accounts and reports for managers
All subject exam questionsSyllabus D
DECISION MAKING