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Detail information on CIMA Certificate Level

CIMA Certificate Level

CIMA Certificate Level

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members.

CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with more than 227,000 members and students in 179 countries.[1] CIMA is also a member of the International Federation of Accountants.

CIMA Certificate Level

CERTIFICATE IN BUSINESS ACCOUNTING

Better skills. Better business.

The CIMA Certificate in Business Accounting elevates people and businesses to success by developing skills and unlocking talent.

Updates for 2017 

The CIMA Certificate in Business Accounting syllabus has recently been updated based on extensive global research with industry leaders and educators.

CIMA Certificate Level

CIMA Certificate in Business Accounting

The CIMA Certificate in Business Accounting (Cert BA) will help students with little or no accounting experience unleash their true business potential. Teaching core business and finance skills beyond simple financial accounting, Cert BA syllabus is the perfect stepping stone towards a career in business and finance.

The Cert BA is a qualification in it’s own right and also forms a formal entry route into the CIMA Professional Qualification. Once students successfully complete both qualifications and qualify for membership, they will be awarded the Chartered Global Management Accountant (CGMA) designation.

CIMA Certificate Level

BA1 Fundamentals of Business Economics

BA1 focuses on 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

Students will gain 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.

CIMA Certificate Level

BA2 Fundamentals of Management Accounting

BA2 teaches students 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.

CIMA Certificate Level

BA3 Fundamentals of Financial Accounting

In BA3 students will 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.

CIMA Certificate Level

BA4 Fundamentals of Ethics, Corporate Governance and Business Law

In BA4 students will gain an understanding of the professional standards to be demonstrated for the benefit of all stakeholders. With this in mind, the place of ethics and ethical conflict is an essential underpinning for commercial activity. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations. Wherever business is conducted the legal and administrative framework underpins commercial activity. With this in mind the areas of contract law, employment law, administration and management of companies is considered.

CIMA Certificate Level

Syllabus guidance

A Aims of the syllabus

The aims of the syllabus for the CIMA Professional Chartered Management Accounting qualification 2010 are:

• To provide for the institute, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy. • To enable the institute to examine whether prospective members have an adequate knowledge, understanding and mastery of the stated body of knowledge and skills. • To enable the institute to assess whether prospective members have completed initial professional development and acquired the necessary work based practical experience and skills

Structure of the syllabus

The syllabus comprises three learning pillars:

• Enterprise pillar

• Performance pillar

• Financial pillar

Each learning pillar is divided into three progressive levels:

• Operational level

• Management level

• Strategic level

CIMA Certificate Level

Recommended read 

CIMA Certificate Level

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