• 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.

• How to book an exam:

  For information on how to book your exams, and associated fees, visit the CIMA website.

• Date and location:

  Certificate in Business Accounting exams are computer based and are available on demand, meaning they can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre.

• Scheduling:

  We recommend that you schedule your Certificate Objective Test (OT) at least two weeks in advance of when you would like to sit your exam.

• Exam structure:

  The BA1 exam contains 60 Objective Test questions, including short multiple choice questions, number entry questions, drag and drop questions and other formats. It is a two hour exam. For information about results visit the CIMA website.

• CIMA membership

  You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.

Certificate in Business Accounting is designed to help candidates with little to no previous accounting experience or qualifications learn the fundamentals. There are no formal entry requirements, but you are expected to have good mathematical and English skills equivalent to GCSE grade C/4 or above. You must complete all four subjects in Certificate in Business Accounting before progressing on to CIMA's CGMA^® Professional Qualification.

You may be exempt from some, or all Certificate subjects if you have a relevant degree, have completed AAT Level 4, or have studied another professional accounting qualification. More about exemptions.

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 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.

• How to book an exam:

  For information on how to book your exams, and associated fees, visit the CIMA website.

• Date and location:

  Certificate in Business Accounting exams are computer based and are available on demand, meaning they can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre.

• Scheduling:

  We recommend that you schedule your Certificate Objective Test (OT) at least two weeks in advance of when you would like to sit your exam.

• Exam structure:

  The BA2 exam contains 60 Objective Test questions, including short multiple choice questions, number entry questions, drag and drop questions and other formats. In BA2, short scenarios may be given to which one or more objective test questions relate. It is a two hour exam. For information about results visit the CIMA website.

• CIMA membership

  You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.

Certificate in Business Accounting is is designed to help candidates with little to no previous accounting experience or qualifications learn the fundamentals. There are no formal entry requirements, but you are expected to have good mathematical and English skills equivalent to GCSE grade C/4 or above. You must complete all four subjects in Certificate in Business Accounting before progressing on to CIMA's CGMA^® Professional Qualification.

You may be exempt from some or all Certificate subjects if you have a relevant degree, have completed AAT Level 4 stage, or have studied another professional accounting qualification. More about exemptions.

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.

• 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.

• How to book an exam:

  For information on how to book your exams, and associated fees, visit the CIMA website.

• Date and location:

  Certificate in Business Accounting exams are computer based and are available on demand, meaning they can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre.

• Scheduling:

  We recommend that you schedule your Certificate Objective Test (OT) at least two weeks in advance of when you would like to sit your exam.

• Exam structure:

  The BA3 exam contains 60 Objective Test questions, including short multiple choice questions, number entry questions, drag and drop questions and other formats. In BA3, short scenarios may be given to which one or more objective test questions relate. It is a two hour exam. For information about results visit the CIMA website.

• CIMA membership

  You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.

Certificate in Business Accounting is designed to help candidates with little to no previous accounting experience or qualifications learn the fundamentals. There are no formal entry requirements, but you are expected to have good mathematical and English skills equivalent to GCSE grade C/4 or above. You must complete all four subjects in Certificate in Business Accounting before progressing on to CIMA's CGMA ^® Professional Qualification.

You may be exempt from some or all Certificate subjects if you have a relevant degree, have completed AAT Level 4, or have studied another professional accounting qualification. More about exemptions.

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.

• 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

• How to book an exam:

  For information on how to book your exams, and associated fees, visit the CIMA website.

• Date and location:

  Certificate in Business Accounting exams are computer based and are available on demand, meaning they can be sat at any time at a Pearson VUE centre, or remotely at home. Find your nearest Pearson VUE centre.

• Scheduling:

  We recommend that you schedule your Certificate Objective Test (OT) at least two weeks in advance of when you would like to sit your exam.

• Exam structure:

  The BA4 exam contains 85 Objective Test questions, including short multiple choice questions, number entry questions, drag and drop questions and other formats. It is a two hour exam. For information about results visit the CIMA website.

• CIMA membership

  You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification. Become a member on the CIMA website.

Certificate in Business Accounting is designed to help candidates with little to no previous accounting experience or qualifications learn the fundamentals. There are no formal entry requirements, but you are expected to have good mathematical and English skills equivalent to GCSE grade C/4 or above. You must complete all four subjects in Certificate in Business Accounting before progressing on to CIMA's CGMA^® Professional Qualification.

You may be exempt from some or all Certificate subjects if you have a relevant degree, have completed AAT Level 4, or have studied another professional accounting qualification. More about exemptions.