The CIMA Certificate in Business Accounting (Cert BA) is open to anyone, no matter your education, background, experience. The Cert BA is a qualification in its own right, but it could also be the beginning of your CIMA journey: it is a formal entry route into the CIMA Professional Qualification. Once you complete both qualifications, you’ll be awarded the Chartered Global Management Accountant (CGMA) designation.
In the first subject of the Certificate in Business Administration, you’ll focus on the economic and operating context of business and learn how factors like competition, the behavior of financial markets, and government economic policy can influence an organization.
You’ll also learn about the information available to assist management in evaluating and forecasting the behavior of consumers, markets, and the economy in general.
You’ll gain an understanding of the areas of economic activity relevant to an organization’s decisions and, within this context, the numerical techniques to support such decisions.
Here, you’ll develop fundamental knowledge and techniques that underpin management accounting. You’ll learn about the position of the management accountant within organizations 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.
In the third Cert BA subject, you’ll gain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. These statements are prepared within a conceptual and regulatory framework, so you’ll get an understanding of the role of legislation and of accounting standards.
You’ll also cover the need to understand and apply necessary controls to accounting systems, as well as the nature of errors. You'll also learn how to use basic ratios to measure how well a business is doing financially.
In the fourth and final Cert BA subject, you’ll get an understanding of the professional standards that need to be demonstrated for the benefit of all stakeholders, including why the concept of ethics and ethical conflict is an essential underpinning for commercial activity.
You’ll cover the role of corporate governance, corporate social responsibility and audit, as well as their increasing impact in the management of organizations.
You'll also learn that the legal and administrative framework is the same no matter where business is done.
You’ll learn about the areas of contract law, employment law, and the administration and management of companies.
The Management Accounting (MA) course focuses on accounting techniques that help businesse