BA2 covers the fundamental knowledge and techniques that underpin management accounting, by identifying the role of a management accountant, and the role of CIMA within organisations (both private and public sector entities), and the wider role in society. Therefore, BA2 deals with the following key areas.

• Identification and classification of costs, and their behaviour

• Application of tools and techniques used to plan, control and make decisions

• Budgetary control, reporting of organisational performance and calculation of variances

• Investment appraisal, break-even analysis and pro t maximization to support short and long term decision-making

  A two-hour computer based assessment, comprising 60 compulsory objective test questions will be used to assess candidates of BA2. Short scenarios may be given to which one or more objective questions relate.

  Refer page 19 of the 2017 Syllabus for the details in BA2.

  This Transition Guide aims to answer questions such as:

• What in the BA2 syllabus mirrors that of C01?

• What are the new topics in BA2?

• What topics remain the same (as in C01), but need a different approach in teaching (and learning)?

• What topics in C01 are no longer in the BA2 syllabus?