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

This module forms part of the Certificate in Business Accounting (Cert BA), which is an introductory finance qualification by the Chartered Institute of Management Accountants (CIMA) - the world’s largest leading professional body of management accountants. 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. Successful completion of this Fundamentals of Financial Accounting module course will contribute towards achieving the Certificate in Business Accounting.

Course Content

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