• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • CIMA BA2 Fundamentals of Management Accounting
  • BA2 Notes
  • BA2 Lectures
  • BA2 Flashcards
  • CIMA Forums

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

CIMA BA2 Integrated Cost Accounting

VIVA

View all CIMA BA2 lectures | Download BA2 notes


Reader Interactions

Comments

  1. AvatarRachelBonney says

    December 30, 2022 at 12:10 pm

    Hello, I am slightly confused with the Variance entries – as the Materials Price Variance is Favourable, I would have expected this to be a Credit in the COS.

    Similarly, as the Materials Usage Variance is Adverse, I would have expected this to be a Debit in the COS.

    Please would it be possible to explain this? Thank you

    Log in to Reply
  2. Avatarrstuecker says

    November 2, 2020 at 6:09 pm

    Hello there, thanks for the lecture. Did I hear correct that CIMA is not going to examine work in progress in the actual exam and this is why it was left out here?

    Log in to Reply
  3. Avatarbedew says

    October 21, 2019 at 2:53 pm

    Hi there,

    I just wanted to thank you for these helpful lectures. Apart from work experience, I had little exposure to accounting / finance. I am doing CIMA and so far, so good!

    Thanks a million!

    Log in to Reply
  4. Avatarshlong says

    September 4, 2018 at 2:06 pm

    i enjoy it.

    Log in to Reply
    • AvatarJohn Moffat says

      September 4, 2018 at 2:28 pm

      I am pleased that you enjoy it 馃檪

      Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2026 路 Support 路 Contact 路 Advertising 路 OpenLicense 路 About 路 Sitemap 路 Comments 路 Log in

Cookies
We serve cookies. If you think that's ok, just click "Accept all". You can also choose what kind of cookies you want by clicking "Settings". Read our cookie policy
Settings Accept all
Cookies
Choose what kind of cookies to accept. Your choice will be saved for one year. Read our cookie policy
  • Necessary
    These cookies are not optional. They are needed for the website to function.
  • Statistics
    In order for us to improve the website's functionality and structure, based on how the website is used.
  • Experience
    In order for our website to perform as well as possible during your visit. If you refuse these cookies, some functionality will disappear from the website.
  • Marketing
    By sharing your interests and behavior as you visit our site, you increase the chance of seeing personalized content and offers.
Save Accept all