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Certificate in Business Accounting

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CIMA Certificate

The CIMA Certificate Syllabus

CIMA’s Certificate in Business Accounting (Cert BA) is open to everyone, as no prior qualifications are required. You must pass all four exams to gain the Cert BA qualification. On successful completion you can opt to progress onto the CIMA Professional qualification and subsequently become a qualified Management Accountant.

BA1
Fundamentals of
Business Economics

Aim of the syllabus

The focus of the syllabus for BA1 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.

Topics covered

  • Macroeconomic and Institutional Context of Business (25%)
    • Explain the principal factors that affect the level of a country's national income and the impact of changing economic growth rates and prices on business
    • Explain the factors affecting the trade of a country with the rest of the World and its impact on business
    • Explain the influences on economic development of countries and the effects of globalisation on business
  • Microeconomic and Organisational Context of Business (30%)
    • Distinguish between the economic goals of various stakeholders and organisations
    • Demonstrate the determination of prices by market forces and the impact of price changes on revenue from sales
    • Explain the influence of economic and social considerations on the structure of the organisation and the regulation of markets
  • Informational Context of Business (20%)
    • Apply techniques to communicate business data as information to business stakeholders
    • Demonstrate the uses of big data and analytics for understanding the business context
  • Financial Context of Business (25%)
    • Explain the functions of the main financial markets and institutions in facilitating commerce and development
    • Apply financial mathematical techniques in a business decision-making context
    • Demonstrate the impact of changes in interest and exchange rates on controlling and measuring business performance
BA2
Fundamentals of
Management Accounting

Aim of the syllabus

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.

Topics covered

  • The Context of Management Accounting (10%)
    • Explain the purpose of management accounting and the role of the Management Accountant
    • Explain the role of CIMA as a professional body for Management Accountants
  • Costing (25%)
    • Demonstrate cost identification and classification
    • Apply absorption costing and marginal costing
  • Planning and Control (30%)
    • Prepare budgets for planning and control
    • Apply variance analysis to reconcile budgeted and actual profits in a marginal format
    • Calculate appropriate financial and non-financial performance measures
    • Prepare accounts and reports for managers
  • Decision making (35%)
    • Demonstrate the impact of risk
    • Demonstrate the use of appropriate techniques for short-term decision making
    • Demonstrate the use of appropriate techniques for long-term decision making
BA3
Fundamentals of
Financial Accounting

Aim of the syllabus

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.

Topics Covered

  • Accounting Principles, Concepts and Regulations (10%)
    • Explain the principles and concepts of financial accounting
    • Explain the impact of the regulatory framework on financial accounting
  • Recording Accounting Transactions (50%)
    • Prepare accounting records
    • Prepare accounting reconciliations
    • Prepare accounting entries for specific transactions
  • Preparation of Accounts for Single Entities (30%)
    • Prepare accounting adjustments
    • Prepare manufacturing accounts
    • Prepare financial statements for a single entity
  • Analysis of Financial Statements (10%)
    • Identify information provided by accounting ratios
    • Calculate basic accounting ratios
BA4
Fundamentals of Ethics, Corporate Governance
and Business Law

Aim of the syllabus

Ethics is more than just knowing the rules around confidentiality, integrity and objectivity. It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations.

Topics Covered

  • Business Ethics and Ethical Conflict (30%)
    • Demonstrate an understanding of the importance of ethics to society, business and the professional accountant
    • Explain the need and requirements for CIMA students and members in adopting the highest standards of ethical behaviour
    • Explain the various means of regulating ethical behaviour, recognising different parties’ perspectives towards ethical dilemmas
    • Identify ethical dilemmas and how they may be resolved
  • Corporate Governance, Controls and Corporate Social Responsibility (45%)
    • Explain the role of corporate governance in meeting the concerns of society and investors over the management of corporations
    • Explain the impact of corporate governance on the directors and management structures of corporations
    • Explain the role of external and internal audit
    • Explain the nature of errors and frauds
    • Explain Corporate Social Responsibility (CSR) - a political and corporate perspective
    • Explain the role of CSR within company reporting
  • General Principles of the Legal System, Contract and Employment Law (15%)
    • Explain how the law determines the point at which a contract is formed and the legal status of contractual terms
    • Explain the essential elements of an employment contract and the remedies available following termination of the contract
  • Company Administration (10%)
    • Explain the nature, legal status and administration of business organisations
Exams
Date Certificate in Business Accounting (Cert BA) exams are computer based and are on demand so they can be taken all year round.
Scheduling We recommend that you schedule your Certificate Objective Test (OT) at least 2 weeks in advance of when you would like to sit your exam.
Duration 2 Hours
Structure The Certificate syllabus comprises of four subjects with one exam for each subject. All four exams must be passed to complete the qualification. The four exams can be taken in any order.
Locations Kaplan are an approved Pearson VUE exam centre so you can take your Certificate OT at the same Kaplan centre where you come to study and sit your practice tests. Book your Objective Test online.
Exemptions

You may be exempt from some or all Certificate subjects if you have a relevant degree, have completed the AAT technician stage, or have studied another professional accounting qualification. More about exemptions.

Select the study method that suits you


CIMA Certificate syllabus