CIMA Cert in Business Accounting (Cert BA)

The Cert BA qualification is an ideal introduction to core business and finance skills for individuals with little or no previous accounting knowledge. With this qualification, students can work as an accounts assistant or in a management consultancy. This course includes all four modules necessary to achieve the qualification. Successful completion of all four modules and passing the associated exams will result in achieving the Certificate in Business Accounting. Exams will need to be booked and paid for directly with CIMA.

Course Content

CIMA Certificate in Business Accounting – Fundamentals of Business Economics module BA1

Macroeconomic and Institutional Context of Business

• Factors that effect the level of a countries national income
• The impact of changing economic growth rates and prices on business
• Factors affecting a countries trade with the rest of the World

Microeconomic and Organisational Context of Business

• Economic goals of various stakeholders and organisations
• Market forces
• Economic and social considerations on the structure of an organisation and the regulation of markets

Informational Context of Business

• Techniques used to communicate business data as information to business stakeholders
• Using business data and analytics for understanding the business context

The Financial Context of Business

• Functions of the main financial markets
• Financial mathematical techniques used in business decision-making
• The impact of changes to interest and exchange rates when controlling and measuring business performance

CIMA Certificate in Business Accounting – Fundamentals of Ethics Corporate Governance and Business Law module BA4

Business Ethics and Ethical Conflict

• The importance of ethics to society, business and the professional accountant
• Adopting the highest standards of ethical behaviour
• Regulating ethical behaviour
• Ethical dilemmas and their potential resolution

Corporate Governance, Controls and Corporate Social Responsibility

• The role of corporate governance
• The impact of corporate governance on directors and management structures of corporations
• The role of internal and external audit
• Errors and frauds
• Corporate Social Responsibility (CSR) and its role within company reporting

General Principles of the Legal System, Contract and Employment Law

• Contract law and the legal status of contractual terms
• Employment contracts

Company Administration

• Legal status and administration of business organisations

CIMA Certificate in Business Accounting – Fundamentals of Financial Accounting module BA3

Accounting Principles, Concepts and Regulations

• Principles and concepts of financial accounting
• Impact of the regulatory framework on financial accounting

Recording Accounting Transactions

• Preparing accounting records
• Preparing accounting reconciliations
• Preparing accounting entries for specific transactions

Preparation of Accounts for Single Entities

• Preparing accounting adjustments
• Preparing manufacturing accounts
• Preparing financial statements for a single entity

Analysis of Financial Statements

• Identifying information provided by accounting ratios
• Calculating the basic accounting ratios

CIMA Certificate in Business Accounting – Fundamentals of Management Accounting module BA2

The Context of Management Accounting

• The purpose of management accounting
• The role of the Management Accountant
• The role of CIMA as a professional body for Management Accountants

Costing

• Cost identification and classification
• Absorption and marginal costing

Planning and Control

• Preparing budgets
• Applying variance analysis to reconcile budgeted and actual profits in a marginal format
• Financial and non-financial performance measures
• Preparing accounts and reports for managers

Decision Making

• The impact of risk
• Techniques for short-term decision-making
• Techniques for long-term decision-making