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Certificate in Business Accounting


The CIMA Certificate in Business Accounting elevates people and businesses to success by developing skills and unlocking talent. CIMA is powering up business and finance professionals with the right knowledge and skills for today’s and tomorrow’s workplaces.

Our qualifications are designed in close collaboration with businesses of all types and sizes. This ensures that successful CIMA students continue to be among the most able, sought after and valued employees in the world.

The CIMA Certificate in Business Accounting (Cert BA) is the first step towards unleashing true business potential and an entry route to becoming a Chartered Global Management AccountantSM(CGMA®). Teaching core business and finance skills beyond simple financial accounting, the newly updated Cert BA syllabus is now more relevant than ever.


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

Syllabus structure

The syllabus comprises the following topics and weightings:

  1. Macroeconomic and Institutional Context of Business (25%)
  2. Microeconomics and Organisational Context of Business (30%)
  3. Informational Context of Business (20%)
  4. Financial Context of Business (25%)

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.

Syllabus structure

The syllabus comprises the following topics and weightings:

  1. The Context of Management Accounting (10%)
  2. Costing (25%)
  3. Planning and Control (30%)
  4. Decision Making (35%)

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.

Syllabus structure

The syllabus comprises the following topics and weightings:

  1. Accounting Principles, Concepts and Regulations (10%)
  2. Recording Accounting Transactions (50%)
  3. Preparation of Accounts for Single Entities (30%)
  4. Analysis of Financial Statements (10%)

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.

Syllabus structure

The syllabus comprises the following topics and weightings:

  1. Business Ethics and Ethical Conflict (30%)
  2. Corporate Governance, Controls and Corporate Social Responsibility (45%)
  3. General Principles of the Legal System, Contract and Employment Law (15%)
  4. Company Administration (10%)


If you already hold a degree or other relevant qualification, you may be eligible for exemptions from one or more subjects from the Certificate in Business Accounting.

Exams Objective tests (BA1, BA2, BA3, BA4)

Availability – On-demand (Year-round)

Type of assessment – Computerised objective tests

Length of assessment– 2 hours

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