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Certificate Level

The CIMA Certificate in Business Accounting offers an entry route to the CIMA Professional Qualification, and has direct links to the three learning pillars on which the Professional Qualification is based. Alternatively the Certificate in Business Accounting can be completed as a stand-alone qualification, providing students with foundational knowledge of the essential elements of finance.

BA1 - Fundamentals of Business Economics

This subject primarily covers the economic and operating context of business and how the factors of competition, the behaviour of financial markets and government economic policy can influence an organisation. It also deals with the information available to assist management in evaluating and forecasting the behaviour of consumers, markets and the economy in general. 

The focus of this syllabus is on providing candidates with an understanding of the areas of economic activity relevant to an organisation’s decisions and, within this context, the numerical techniques to support such decisions.  


BA2 - Fundamentals of Management Accounting

This subject deals with the fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.

The identification and classification of costs and their behaviour provide the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisals, break-even analysis and profit maximisation are used to inform both long and short-term decision making.


BA3 - Fundamentals of Financial Accounting

The main objective of this subject is to obtain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities.

These statements are prepared within a conceptual and regulatory framework requiring an understanding of the role of legislation and of accounting standards. The need to understand and apply necessary controls for accounting systems, and the nature of errors is also covered. There is an introduction to measuring financial performance with the calculation of basic ratios.


BA4 - Fundamentals of Business Law, Corporate Governance and Ethics

This subject reflects the professional standards to be demonstrated for the benefit of all stakeholders. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations. 

The areas of contract law, employment law, administration and management of companies are also considered.


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