CIMA Level 4 Subject: BA2 - Fundamentals of Management Accounting
In Fundamentals of Management Accounting, you'll explore key management accounting concepts and techniques, understanding its role in both commercial and public sectors.
You'll develop essential skills for planning, control, and decision-making. Our expert tutors and subject specialists provide high-quality study materials to support your success.
Study from£345 (inc VAT)
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Dedicated support from CIMA qualified tutors
Classroom, residential and blended online options
Over 50 years delivering accounting qualifications
Approved CIMA provider
Globally recognised qualifications
Market leading pass rates
What you'll study
In the BA2 - Fundamentals of Management Accounting module, learners will study the principles and practices of management accounting. The key topics typically include:
The nature of management accounting
The role of management accounting in planning, decision-making, and control.
Understanding cost behavior and the classification of costs.
Costing methods and techniques
Different costing methods, such as absorption costing, marginal costing, and activity-based costing.
Techniques for calculating and analysing costs for products, services, and processes.
Budgeting & forecasting
The importance of budgets in financial planning.
Preparation and interpretation of budgets.
Standard costing and variance analysis
How to calculate standard costs and analyse variances to monitor and control performance.
Performance measurement
Tools and techniques for assessing and improving financial and operational performance.
Non-financial performance measures and their integration with financial metrics.
Decision-making techniques
Contribution analysis, cost-volume-profit (CVP) analysis, and relevant costing for short-term decision-making.
Evaluation of risks and uncertainties in decision-making.
This module builds foundational knowledge and skills in management accounting, essential for further studies and professional application in financial and business management contexts.
Entry requirements
There are no entry requirements but you’ll need a good understanding of both English and Maths, as well as a passion to succeed in business.
You’ll also need to register with CIMA before you begin your studies.
If you have some accounting experience, you might be eligible for exemptions from subjects at this level or be eligible for full exemptions from this level and be able to move directly to the Professional level.
To find out more speak to a learning advisor.
We're with you every step of the way
When you study with Reed Business School you’ll get dedicated support from a CIMA certified tutor with years of experience in the industry. They’ll teach you everything you need to know to know to help you pass your exams, and will also be on-hand to answer your questions during business hours.
You’ll also benefit from our unique teaching approach, which allows you to build the knowledge you need to get qualified while also developing the skills you need to succeed at work.
Online access to our CIMA study and examination resources
Unfortunately, just attending classes usually isn’t enough to secure a pass – Additional study is essential if you want to get qualified.
Luckily, at Reed Business School, we provide you with all the study and revision materials you need to succeed, accessible online 24/7, from the moment you start your course.
This includes:
Instant class recordings so you can review what you’ve learned in each lesson
The Kaplan Study manual and revision question bank
Online access to mock exams, so you can practice taking your exams whenever you want.
Access to Microsoft Teams, allowing you to contact your tutor outside of class if you need additional support.
Collaborate with other learners
Our in-class and online discussions are a great way to learn with and from other students, as well as our experts. You’ll share what you’ve learnt in each unit, reinforcing your understanding while helping you get ready for your assessments and your future role.
Get your questions answered
If you have a question about CGMA qualification, exams, or anything else to do with your course, our training support team are here to help. You can contact your tutor through Microsoft Teams for as long as you’re on the programme.
Please note that for the On-demand delivery option, tutor support is done via email.
Achieving your qualification
For the CIMA BA2 module (Fundamentals of Management Accounting), learners are assessed through:
Objective Test (OT): A computer-based exam featuring multiple-choice, multiple-response, drag-and-drop, and other objective question formats.
Exam Duration: 90 minutes.
Passing Mark: 70%.
The BA2 module is assessed through a standalone exam with no additional coursework or assessments required.
Booking your exams
Reed Business School is a CIMA exam center.
You’ll need to register with CIMA before you can sit an exam. If you’d like to book your exam with us, please complete our CIMA enrolment form.
If you are not attending one of our courses and you’d like to book your CIMA exam with us, please download our computer-based exam (CBE) dates, complete the booking form and return it to us.
Your pathway to becoming CIMA qualified
Completing this CIMA qualification typically takes 6-12 months
Induction
Before we dive into the course units, you’ll complete an induction to help you prepare for the programme and get the most out of your learning. This will involve:
Meeting the learner community and accessing our extensive online resources
Receiving your study materials
Meeting your tutor and connecting to Microsoft Teams
Exploring your module workbooks
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Ready to take your accounting skills to the next level?
Complete this booking form to apply for this course.
Not sure which study option is right for you?
Our specialist advisers are here to help. They’ll talk you through the different qualifications and delivery styles, and help you choose the best options for your career.
Enquire today to speak to an advisor.
Chose your study method
We offer a range of study methods to suit your lifestyle and budget. All our study options include 24-hour access to our Virtual Learning Environment (VLE) where you can study in your own time between classes.
Study whenever and wherever suits you. On-demand learning offers ultimate flexibility, allowing learners to access high-quality course materials anytime, anywhere.
Ideal for independent learners who want flexible, self-paced learning to fit around their busy lives.
Self-paced learning
Digital materials and videos
Remote accessibility
Self-paced progression
Email tutor support
Flexible access
Self-assessment quizzes
Access to recorded sessions
Optional 1-2-1 tutor support and face-to-face or live online revision classes (additional fee applies)
£345.00 (inc VAT)
Experience the flexibility of Live Online learning and engage in real-time, interactive sessions from anywhere. Achieve your goals without the commute!
Ideal for learners who want the flexibility to study from any location
Live interactive sessions online
Dynamic delivery and instant Q&A
Collaborative activities
Engaging real-time learning experience
Structured delivery plan
Networking opportunities (online)
Access to full tutor support (online)
Access to study books and online resources
Access to recorded sessions
Online assignments and exam preparation
£435.00 (inc VAT)
Get all the benefits of in-person learning, all from the comfort of your home. Great if you need a little more flexibility when it comes to location, but still want the opportunity to interact with other learners.
Ideal for learners who want the classroom experience from the comfort of their home
Live classroom sessions streamed online
Dynamic delivery and instant Q&A
Collaborative activities
Engaging real-time learning experience
Structured delivery plan
Networking opportunities (online)
Online tutor support
Study books and online resources
Access to recorded sessions
Online assignments and exam preparation
£435.00 (inc VAT)
If you like the idea of learning in person, where you bounce around ideas with other learners, then our face-to-face classes are for you. Classes take place every few months at one of our many UK venues.
Ideal for learners who prefer traditional classroom settings
Face-to-face interaction
Convenient locations across the UK
Evening and weekend classes available
Engaging real-time learning experience
Structured delivery plan
Networking opportunities
In-person and online tutor support
Study books and online resources
Access to recorded sessions
In-class assignments and exam preparation
Our venues span London, Northampton, Birmingham, Newcastle, Cambridge, Little Compton, and many other locations. If you have a specific place in mind, reach out to us - we’d be happy to discuss options to suit your needs.
£495.00 (inc VAT)
Make the Reed Business School campus your home away from home, while you study for your CIMA qualification. Delivered over two 2-day sessions at our iconic Manor, you’ll get to know other students, relax in our first-class accommodation and enjoy delicious homemade meals.
Ideal for learners wanting an immersive experience.
Unique learning environment
All-inclusive learning experience
Access to outstanding facilities
Engaging real-time learning experience
Structured delivery plan
Networking opportunities
In-person and online tutor support
Study books and online resources
Access to recorded sessions
In-class assignments and exam preparation
£700.00 (inc VAT)
Payment options
Spread the cost of your course over 12-months, with our interest free payment plans. Perfect if you need more flexibility with your payments.
You also have the option to pay for your course in full.
If your employer is paying for your course, then we can invoice them directly, so you don’t have to worry about trying to organise the payment yourself. You focus on your studies and we’ll take care of the rest.
What to expect
If you're looking to start a career in business and finance but lack experience or qualifications, the CIMA BA2 Fundamentals of Management Accounting module is the ideal first step.
Designed for beginners, this module introduces essential management accounting concepts and techniques, helping you develop the skills needed to succeed in your first role in business, finance, or accounting.
When you learn with Reed Business School, you’ll get access to:
Dedicated, experienced tutors who are subject specialists, will teach everything you need to know to pass your qualifications
A variety of delivery options including classroom learning at our conveniently located training centres and residential study programs at our iconic 11th-century manor.
Access to additional study materials including revision cards and a question bank
Our unique teaching formula, which has helped thousands of students succeed on their course and beyond
Access to practical mock exams and recorded lessons via Microsoft Teams
Not sure if this CIMA qualification is right for you?
Get in touch with a learning advisor. They’ll run through the options with you and help you make the best decision for your career.
Useful links
If you're currently a student or considering CIMA with us, you'll find find all essential resources here, from course outlines to application forms.
If you have any questions or need further assistance, please don't hesitate to contact our support team. We're here to help ensure your success every step of the way. Remember to return your forms to rbs.reed@reedbusinessschool.co.uk.
Not sure which option is right for you?
Speak to one of our specialist learning advisers who will talk you through your options.
