Fundamentals of Management Accounting (BA2) is one of the four mandatory courses in certificate level, and also the first course in the management accounting stream in the CIMA program of professional studies. This course deals with the fundamental knowledge and techniques that underpin management accounting. The purpose of this course is to provide managers of all types of organizations with the information they need to conduct the affairs of those organizations. Management accounting is a major information source for short-term and long-term operational planning, control, as well as for decision making.