CIMA Cert in Business Accounting (Cert BA)

• 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

• 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

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

• Legal status and administration of business organisations

• 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

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

• Cost identification and classification
• Absorption and marginal costing

• 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

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

• 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

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

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

• 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

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

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.

At the end of this course successful students will achieve a CIMA Certificate in Business Accounting (Cert BA).

The CIMA Certificate in Business Accounting (Cert BA) is a recognised qualification, as well as a route to becoming a Chartered Global Management Accountant (CGMA).