Syllabus of The CIMA Certificate in Business Accounting

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CO1 Fundamentals of Management Accounting

  • Cost determination
  • Cost behaviour and breakeven analysis
  • Standard costing
  • Costing and accounting systems
  • Financial planning and control

C02 Fundamentals of Financial Accounting

  • Conceptual and regulatory framework
  • Accounting systems
  • Control of accounting systems
  • Preparation of accounts for single entities

C03 Fundamentals of Business Mathematics

  • Basic mathematics
  • Probability
  • Summarising and analysing data
  • Inter-relationships between variables
  • Forecasting
  • Financial mathematics
  • Spreadsheets

C04 Fundamentals of Business Economics

  • The goals and decisions of organisations
  • The market system and the competitive process
  • The financial system
  • The macroeconomic context of business

C05 Fundamentals of Ethics, Corporate Governance and Business Law

  • Ethics and business
  • Ethical conflict
  • Corporate governance
  • Comparison of English law with alternative legal systems
  • The law of contract
  • The law of employment
  • Company administration and finance