BA2 Fundamentals Of Management Accounting

BA2 Fundamentals Of Management Accounting
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Prepare yourself for the CIMA Professional Chartered Management Accounting Qualification and get up to speed with all of the pre-requisites with our range of fundamental accounting certificates. The job market can be a competitive place nowadays, so it makes sense to get up to scratch and beat your competition with an impressive array of qualifications that can give you a better chance of success in the workplace.

This course is one of the entry requirements for the CIMA qualification, along with three other modules. Break the study down into manageable pieces and you’ll be well on your way to accounting freedom. The course should take approximately 25 study hours to complete and is available online, upon registration.

The subject deals with the fundamental knowledge and techniques that underpin management accounting.

It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.

The identification and classification of costs and their behaviour provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisal, break-even analysis and profit maximisation are used to inform both long and short-term decision making.


  • Get to grips with the industry basics, including the CIMA definition of management accounting, and the role of the management accountant within a business.
  • Understand the importance of cost control and responsibility accounting.
  • Learn more about the background to the formation of the CIMA and the need for it to exist as a professional body in management accounting.
  • Explore the classification of costs and the behaviour and activity levels of them.
  • Learn the importance of budgeting and planning, from functional and master budgets, to interpreting statements and variances.
  • Learn how to prepare financial statements for the purpose of management perusal, and distinguish between the various managerial reports across a diverse range of organisations and enterprises.
  • Understand the contribution concept, and implement cost-volume-profit analysis, while also being able to explain make or buy decisions and the importance of valuing long term investments.


  • Pursue your dreams of becoming a professional chartered management accountant with this pre-requisite course.
  • Improve your chance of employment and impress prospective employees with a glowing skillset!
  • Online CIMA tuition, training manuals and an exam practice kit come as standard upon registration on the course.
  • Online study means you can complete the various units in your own time, at your convenience. No need to worry about jam-packed timetables, which can be advantageous when you have a job or other commitments to work around.
  • Printable reference guides and exercises to help you revise and retain as much information as possible.
  • Improve your marketability and impress future employers with a glowing CV!

Start as you mean to go on and invest in this course today, which you can then use as a stepping stone to go on to the dizzy heights of a CIMA Professional Chartered Management Accounting qualification!

  • The context of management accounting
  • Classification of costs
  • Absorbing fixed production overhead
  • Absorption and marginal costing
  • Specific order costing
  • Service costing
  • Decision making
  • Manufacturing accounts
  • Budgeting
  • Standard costing and variance analysis
  • Cost ledger accounting
  • Summarising data and descriptive statistics
  • Probability and normal distribution
Course Code
Online Course
Course Access
24 Months
Exams Included
Associated Certification
CIMA Fundamentals of Management Accounting
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