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CIMA Certificate in Business Accounting - Fundamentals of Management Accounting module BA2


Take a step towards achieving a Certificate in Business Accounting (Cert BA) from CIMA with this management accounting module.

Course duration

Varies depending on enrolment date.

Course outcome

You will receive a pass in the Fundamentals of Management Accounting module.


One exam per module.

Study Options

This course is only available to study online.

Study Options

or £19.06 /month*
Course code: EXP016
£50 off site-wide with code 50FORYOU. Hurry, this offer is on for a limited time only!

*Pay monthly option available via Snap Finance on payment page in checkout


Course overview

  • Study the context of management accounting.
  • Develop your understanding of costing.
  • Learn more about planning and control.
  • Understand the decision-making process.

This module forms part of the Certificate in Business Accounting (Cert BA), which is an introductory finance qualification by the Chartered Institute of Management Accountants (CIMA) – the world’s largest leading professional body of management accountants.

The Cert BA qualification is an ideal introduction to core business and finance skills for individuals with little or no previous accounting knowledge. With this qualification, students can work as an accounts assistant or in a management consultancy.

Successful completion of this Fundamentals of Management Accounting module course will contribute towards achieving the Certificate in Business Accounting.

Course content

  • The purpose of management accounting
  • The role of the Management Accountant
  • The role of CIMA as a professional body for Management Accountants

  • Cost identification and classification
  • Absorption and marginal costing

  • Preparing budgets
  • Applying variance analysis to reconcile budgeted and actual profits in a marginal format
  • Financial and non-financial performance measures
  • Preparing accounts and reports for managers

  • The impact of risk
  • Techniques for short-term decision-making
  • Techniques for long-term decision-making

Extra information

You will need to sit a computer-based exam at the end of the module in order to achieve a pass towards your overall qualification. Exams are not included in the cost of this module, and should be booked with CIMA.

This course is offered on a distance learning basis, with access to required study materials and unlimited support from your personal tutor via email. Study at your own pace, wherever and whenever you choose.

At the end of this module successful learners will receive a pass in the Fundamentals of Management Accounting module. This pass will count towards your overall Certificate in Business Accounting.

Students who complete all four modules (this module, plus Fundamentals of Business Economics, Fundamentals of Financial Accounting and Fundamentals of Ethics, Corporate Governance and Business Law) will achieve the CIMA Certificate in Business Accounting (Cert BA).


There may be exemptions depending on what qualifications you already have.

Head to the CIMA Global website to find out if you are eligible to claim for an exemption use.

  • Online learning platform
  • Video tutorials and webinars
  • Exam kit and progress tests
  • Personal study plan
  • Dedicated personal tutor support
  • Dedicated learner services
  • FREE CV critique service
  • FREE employability guide to help you impress future employers
  • FREE XO Student Discounts membership

Exams are not included in the cost of this course. You will need to book and pay for your exams directly with CIMA.

That's not a problem. We want to make sure you're 100% confident about enrolling on the course and starting your study. So, just give our team of education specialists a call on 03300 563 100 and they'll do their best to help.

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