CIMA BA2 Lectures

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CIMA BA2 lectures are based on our free OpenTuition BA2 notes

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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)