CIMAPRA17-BA2-1-ENG Exam Information and Outline
Fundamentals of Management Accounting
Syllabus Update Checked on: October 30, 2026
CIMAPRA17-BA2-1-ENG Exam Syllabus & Study Guide
Before you start practicing with our exam simulator, it is essential to understand the
official CIMAPRA17-BA2-1-ENG exam objectives. This course outline serves as your roadmap.
The information below reflects the 2026 syllabus defined by
CIMA.
Below are complete topics detail with latest syllabus and course outline, that will help you good knowledge about exam objectives and topics that you have to prepare. These contents are covered in questions and answers pool of exam.
- Exam Format
- 60 compulsory objective test questions; 2 hours; computer-based
- A. The Context of Management Accounting (10%)
- Role of the management accountant and CIMA
- Management accounting in commercial and public sector bodies; role in society
- B. Costing (25%)
- Cost identification, classification and behaviour
- Absorption and marginal costing
- Overheads, activity-based costing and job/batch/process costing
- C. Planning and Control (30%)
- Budgeting and budgetary control
- Standard costing and variance calculation
- Performance reporting and analysis
- D. Decision Making (35%)
- Cost-volume-profit and break-even analysis
- Relevant costing and short-term decisions
- Limiting factor analysis and profit maximisation
- Investment appraisal: NPV, IRR and payback