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.

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. 

Updates for 2017 

The CIMA Certificate in Business Accounting syllabus is being updated for 2017 based on extensive global research with industry leaders and educators. 

The updated CIMA Certificate in Business Accounting exams will be available from 11 January 2017.

Find out moreDownload the syllabus

The syllabus

The syllabus consists of four subjects

BA1 Fundamentals of Business Economics

BA1 focusses 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.

Find out more

Syllabus structure

The syllabus comprises the following topics and weightings:

  • A. Macroeconomic and Institutional Context of Business (25%)
  • B. Microeconomics and Organisational Context of Business (30%)
  • C. Informational Context of Business (20%)
  • D. 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.

Find out more

Syllabus structure

The syllabus comprises the following topics and weightings:

  • A. The Context of Management Accounting (10%)
  • B. Costing (25%)
  • C. Planning and Control (35%)
  • D. 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.

Find out more

Syllabus structure

The syllabus comprises the following topics and weightings:

  • A. Accounting Principles, Concepts and Regulations (10%)
  • B. Recording Accounting Transactions (50%)
  • C. Preparation of Accounts for Single Entities (30%)
  • D. Analysis of Financial Statements (10%)

BA4 Fundamentals of Ethics, Corportate 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.

Find out more

Syllabus structure

The syllabus comprises the following topics and weightings:

  • A. Business Ethics and Ethical Conflict (30%)
  • B. Corporate Governance, Controls and Corporate Social Responsibility (45%)
  • C. General Principles of the Legal System, Contract and Employment Law (15%)
  • D. Company Administration (10%)
  • Should I study the Cert BA?

    The CIMA Cert BA is both a standalone qualification and a route to becoming a Chartered Global Management Accountant (CGMA). Maybe you’re considering a career in business and finance, already working and want to get further in your career, or looking to change careers – you can study the Cert BA no matter your background.

  • School leavers

    Are you looking for an alternative to university? With CIMA, you can kick start your career straight after school – no degree necessary. The Cert BA equips you with the core business and finance skills that employers need now and in the future.

    Take the first step

  • Small business owners

    Don't be numbed by the numbers. The Cert BA equips you with the fundamentals of both business and finance. We’ll make you fluent with the figures, so you can manage your business’ finances and operations with skill and confidence.

    Unlock your true potential

More information

  • Exemptions

    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.

  • Study options

    CIMA’s flexible structure and on-demand exams put you in the driving seat - giving you complete control over how, when and where you study - so the way you study will hold the key to your exam success.

  • Register with CIMA

    Ready to take the first step towards a successful career in business and finance? Register with CIMA today and kick-start your studies.