C02 fundamentals of financial accounting

On completion of this exam you will have learnt from the following topics:

  • Conceptual and regulatory framework – 20%
  • Accounting systems – 20%
  • Preparation of accounts for single entities – 45%
  • Control of accounting systems – 15%

C02 full syllabus (PDF 88KB)

Study resources

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Study guides C02: a study guide for students (PDF 182KB)
Useful articles Depreciation calculations (Velocity, August 2014)
A brief history of the profession (FM, February 2014, PDF 73KB)
Period end adjustments: irrecoverable debts (Velocity, February 2014)
Suspense accounts (FM, February 2013, PDF 2MB)
Incomplete records - part one (Velocity, August 2012)

Incomplete records - part two (August 2012, PDF 421KB)
C02 terminology (Velocity, June 2012)
C02 control accounts (Velocity, June 2012)
Control accounts - examples (June 2012, PDF 96KB)
2011 subject changes (July/August 2011)
Double entry book-keeping (FM, June 2002, PDF 407KB)
Financial statements (FM, December 2001, PDF 345KB)
Reading lists Core reading
CIMA C02 Study Text - CIMA Publishing.


Marketing sales tax

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