CIMA BA 1, 2, 3, 4 - Certificate in Business Accounting 2026

About this course

CIMA Certificate in Business AccountingThe CIMA Certificate in Business Accounting (but more commonly known as simply ‘The CIMA Certificate’) is a qualification that gives you a basic grounding in types accounting and business. To gain this qualification, you have to pass 4 exams, each focusing on a different aspect of business and accounting. The exams are:CIMA BA1 – Fundamentals of Business EconomicsCIMA BA2 – Fundamentals of Management AccountingCIMA BA3 – Fundamentals of Financial AccountingCIMA BA4 – Fundamentals of Ethics, Corporate Governance and Business LawFundamentals of Business EconomicsIn the first subject of the Certificate in Business Accounting, you’ll focus on the economic and operating context of business and learn how factors like competition, the behaviour of financial markets and government economic policy can influence an organisation. You’ll also learn about the information available to assist management in evaluating and forecasting the behaviour of consumers, markets and the economy in general.You’ll understand the areas of economic activity relevant to an organisation’s decisions and, within this context, the numerical techniques to support such decisions.Syllabus at a glanceA. Macroeconomic and Institutional Context of Business (25%)B. Microeconomics and Organisational Context of Business (30%)C. Informational Context of Business (20%)D. Financial Context of Business (25%)Fundamentals of Management AccountingHere, you’ll develop fundamental knowledge and techniques that underpin management accounting. You’ll learn about the position of the management accountant within organisations and the role of CIMA, as well as the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.<