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

Course code: EXP017

Take a step towards achieving a Certificate in Business Accounting (Cert BA) from CIMA with this financial accounting module.

  • Understand accounting principles, concepts and regulations.
  • Develop your knowledge of recording accounting transactions.
  • Study how to prepare accounts for single entities.
  • Learn more about analysis of financial statements.
This course is only available to study online.
Course overview

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 Duration

Varies depending on enrolment date

Course Outcome

You will receive a pass in the Fundamentals of Financial Accounting module



Course content
  • Principles and concepts of financial accounting
  • Impact of the regulatory framework on financial accounting
  • Preparing accounting records
  • Preparing accounting reconciliations
  • Preparing accounting entries for specific transactions
  • Preparing accounting adjustments
  • Preparing manufacturing accounts
  • Preparing financial statements for a single entity
  • Identifying information provided by accounting ratios
  • Calculating the basic accounting ratios
Extra info


You will need to sit a computer-based exam at the end of the module in order to achieve a pass towards your overall qualification. Exams are not included in the cost of this module, and should be booked with CIMA.

Study Method

This course is offered on a distance learning basis, with access to required study materials and unlimited support from your personal tutor via email. Study at your own pace, wherever and whenever you choose.

Course Outcomes

At the end of this module successful learners will receive a pass in the Fundamentals of Management Accounting module. This pass will count towards your overall Certificate in Business Accounting.

Students who complete all four modules (this module, plus Fundamentals of Business Economics, Fundamentals of Management Accounting, and Fundamentals of Ethics, Corporate Governance and Business Law) will achieve the CIMA Certificate in Business Accounting (Cert. BA).

Awarding Body

The Chartered Institute of Management Accountants (CIMA) is the world’s largest leading professional body of management accountants, with the most useful accounting qualification for a career in business.


There may be exemptions depending on what qualifications you already have. 

To find out if you are eligible to claim for an exemption see the CIMA exemptions.


  • Online learning platform
  • Video tutorials and webinars
  • Exam kit and progress tests
  • Personal study plan
  • Dedicated personal tutor support
  • Dedicated student support
  • FREE CV critique service
  • FREE employability guide to help you impress future employers
  • FREE XO Student Discounts card

Exams are not included in the cost of this course. You will need to book and pay for your exams directly with CIMA.

That's not a problem. We want to make sure you’re 100% confident about enrolling on the course and starting your study. So, just give our Student Adviser Team a call on 03300 563 100 and they’ll do their best to help.

Enrol now

If you are interested in and you’re looking for a more flexible approach to learning that fits around your life - this is the ideal course for you. Enrol online today by clicking below or speak to one of our advisers for more information.

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