CIMA BA2 lectures are based on our free OpenTuition BA2 notes
Chapter 1
Accounting for Management (30m)
Chapter 2
Cost Classification (17m)
Cost Behaviour (23m)
Chapter 3
Semi-Variable Costs – High-Low Method (13m)
Regression analysis (22m)
The correlation coefficient (16m)
Chapter 4
Accounting for overheads (a) (14m)
Accounting for overheads (b) (12m)
Accounting for overheads (c) (13m)
Accounting for overheads (d) (18m)
Chapter 5
The Management Accountant’s Profit Statement – Absorption Costing (29m)
Chapter 6
The Management Accountant’s Profit Statement – Marginal Costing (26m)
Chapter 7
Cost–Plus Pricing (15m)
Chapter 8
Budgeting (part a) (16m)
Budgeting (part b) (19m)
Budgeting (part c) (20m)
Budgeting (part d) (16m)
Budgeting (part e) (8m)
Chapter 9
Variance analysis part 1 (26m)
Variance analysis part 2 (27m)
Variance analysis part 3 (18m)
Variance analysis part 4 (10m)
Chapter 10
Performance Measurement Overview (11m)
Chapter 11
Financial Performance Measurement (19m)
Chapter 12
Non-Financial Performance Measurement (22m)
Chapter 13
Integrated Cost Accounting (27m)
Chapter 14
Probability (30m)
Probability – Expected values (30m)
Chapter 15
Frequency distributions (24m)
Measures of average – Discrete variables (15m)
Measures of average – Continuous variables (18m)
Measures of dispersion – Discrete variables (14m)
Measures of dispersion – Continuous variables (10m)
Chapter 16
The Normal distribution (28m)
Chapter 17
Breakeven analysis (16m)
Breakeven chart, Profit-volume chart (7m)
Chapter 18
Limited Factor Analysis (17m)
Make or Buy Decisions (10m)
Chapter 19
Interest – Compounding (17m)
Interest – Discounting (21m)
Chapter 20
Net Present Value (12m)
Internal Rate of Return (14m)
Payback Period (10m)