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The CIMA Certificate in Business Accounting is CIMA’s own entry route to the CIMA professional qualification and is ideal for anyone who is new to the concept of management accounting. Its aim is to ensure you understand the regulatory framework for accounting, how formal business relationships are established and the economic environment in which organisations operate. The Certificate in Business Accounting will also introduce you to the concept of management accounting and cover quantitative statistical analysis methods that will be used by a Chartered Management Accountant.

The Certificate level is made up of five subjects. Upon completion students are awarded the CIMA Certificate in Business Accounting and receive the letters CIMA Cert BA.  As the number and sequence of subjects taken is completely flexible, students are advised to seek advice from tuition providers to recommend a study plan that best suits their circumstances. It may be advantageous to have completed some subjects prior to studying others – but you do not have to follow any particular sequence. Are there any prior minimum qualifications before I start? You don’t need any formal qualifications to start this level. You will need a good understanding of both English and maths and a passion to succeed in business. If you have any previous accounting experience you might be eligible for exemptions from subjects at this level.

Please log in to your MyCIMA to see whether you are eligible for any exemptions. What will you learn? The certificate level consists of five subjects:

C01 Fundamentals of Management Accounting

C02 Fundamentals of Financial Accounting

C03 Fundamentals of Business Mathematics

C04 Fundamentals of Business Economics

C05 Fundamentals of Ethics, Corporate Governance and Business Law

COURSE DETAILS

Award: CIMA Certificate in Business Accounting

Entrance requirements:  No formal entry requirements

Recommended Length of Study: 12-18 months Part-time

2 Hours Exams per Paper: Computer Based Assessment (CBA)

 

 

C01 Fundamentals of Management Accounting

This paper deals with the basic techniques for the identification and control of costs and cost management. It introduces the
context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the
position of the management accountant within organisations and the role of CIMA. On completion of this exam you will have learnt from the following topics:

The context of management accounting – 10%

 Cost identification and behaviour – 25%

 Planning within organisations – 30%

 Accounting control systems – 20%

 Decision making – 15%

Download Full C01 syllabus (PDF 95KB)

CIMA certificate on campus 2015 brochure and Application Form 5

C01 Syllabus and Examinable Documents

C02 Fundamentals of Financial Accounting

The main objective of this paper is the preparation of financial statements for single entities. These statements are constructed
within a conceptual and regulatory framework requiring an understanding of the various valuation alternatives, the role
of legislation and of accounting standards. Being able to apply accounting techniques and systems enables the preparation
of accounts for different types of operations and for specific transactions. There is an introduction to measuring financial
performance with the calculation of basic ratios. The need to understand and apply necessary controls for accounting systems,
looking at internal control and the nature of errors and fraud, is also covered.

On completion of this exam you will have learnt from the following topics:

Conceptual and regulatory framework – 20%

Accounting systems – 20%

Preparation of accounts for single entities – 45%

Control of accounting systems – 15%

Download C02 full syllabus (PDF 88KB)

CIMA certificate on campus 2015 brochure and Application Form 5

C02 Syllabus and Examinable Documents

C03 Fundamentals of Business Mathematics

This paper primarily deals with the tools and techniques to understand the mathematics associated with managing business
operations. Probability and risk play an important role in developing business strategy. Preparing forecasts and establishing
the relationships between variables are an integral part of budgeting and planning.

Financial mathematics provides an introduction to interest rates and annuities and to investment appraisal for projects.
Preparing graphs and tables in summarised formats and using spreadsheets are important in both the calculation of data and
the presentation of information to users.On completion of this exam you will have learnt from the following topics:

Basic mathematics – 15%

Probability – 15%

Summarising and analysing data – 15%

Relationships between variables – 15%

Forecasting – 15%

Financial mathematics – 15%

Spreadsheets – 10%

Download Full C03 syllabus (PDF 92KB)

CIMA certificate on campus 2015 brochure and Application Form 5

C03 Syllabus and Examinable Documents

C04 Fundamentals of Business Economics

This paper primarily deals with the economic context of business and how competition, the behaviour of financial markets, and
government economic policy can influence an organisation. It also provides the key microeconomic techniques underlying price
determination and profit maximisation decisions. The focus of this syllabus is on providing candidates with an
understanding of the areas of economic activity relevant to an organisation’s decisions.

On completion of this exam you will have learnt from the following topics:

The macro economic context of organisations – 25%

The goals and decisions of organisations – 25%

The market system and the competitive process – 25%

The financial system – 25%

Download Full C04 syllabus (PDF 96KB)

CIMA certificate on campus 2015 brochure and Application Form 5

C04 Syllabus and Examinable Documents

C05 Fundamentals of Ethics, Corporate Governance and Business Law