CIMA BA2 Fundamentals of Management Accounting

This class was created by Brainscape user Harriet Walker. Visit their profile to learn more about the creator.

Decks in this class (14)

1 Introduction to Management Accounting
What is management accounting,
What is the main difference betwe...,
What are the 3 main responsibilit...
17  cards
2 Types of Cost
What is a cost object,
What is a cost centre,
What is a cost unit
21  cards
3 Cost Behaviour
What are the four kinds of cost b...,
What is a variable cost,
What is a fixed cost
14  cards
4 Overhead Costs
What is absorption costing,
What is marginal costing,
What is the cost card under absor...
17  cards
5 Marginal Costing and Pricing
What is marginal costing,
What is a marginal cost,
What is contribution
8  cards
6 Budgeting
What is a budget,
What is the acronym for the benef...,
What do functional budgets lead onto
23  cards
7 Flexible Budgeting
What is a fixed budget,
What is budget flexing,
What are the 4 main characteristi...
3  cards
8 Standard Costing
What is the definition of standar...,
What are the four different stand...,
What is a variance analysis
5  cards
9 Variance Analysis
What are the three main price var...,
What do you have to be able to ca...,
What could we interpret from the ...
5  cards
10 Service Industries
What are the 5 characteristics of...,
What are the most common unit cos...
2  cards
11 Performance Measurement
With responsibility centres what ...,
What is a cost centre,
What is a revenue centre
21  cards
12 Job and Batch Costing
What is the definition of a job,
What is the definition of job cos...,
What is batch costing
3  cards
13 Manufacturing Accounts
What are integrated accounts,
What are the advantages of integr...,
What are the disadvantages of int...
7  cards
14 Risk and Uncertainty
What is the definition of risk,
What is the definition of uncerta...,
What is the equation for the like...
8  cards

More about
CIMA BA2 Fundamentals of Management Accounting

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Harriet Walker's CIMA BA2 Fundamentals of Management Accounting flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

2. BA2 CIMA
  • 17 decks
  • 85 flashcards
  • 1 learners
Decks: 1 Introduction To Management Accounting, 2 Costing, 3 Cost Behaviour, And more!
Fundamentals of Facilities Management...
  • 1 decks
  • 50 flashcards
  • 39 learners
Decks: Practice Exam, And more!
Accounting Fundamentals - Chapter 2
  • 10 decks
  • 142 flashcards
  • 1 learners
Decks: Chapter 1, Chapter 2, Chapter 3, And more!
Management Accounting
  • 8 decks
  • 229 flashcards
  • 21 learners
Decks: Cost Concepts, Cost Behaviour, Intro To Management Accounting, And more!
Make Flashcards