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The Entry Level - Certificate in Business Accounting

The Certificate in Business Accounting is CIMA’s entry level accounting qualification for students with little or no accounting background. It is ideal for those who are new to the world of business qualifications because it offers a solid grounding in the basics of management accounting, financial accounting and business principles.

The certificate level gives you business experience beyond just financial accounting and you will gain insight into how the different areas of accounting relate to the business world. It is also a stepping stone towards the CIMA Professional Qualification.

There are five papers that make up the CIMA Certificate in Business Accounting. The exams for the Certificate level is computer based and can be done at any time of the year. The pass mark is 50%. Upon completion of all five subjects you will be awarded the CIMA Certificate in Business Accounting.

The Certificate Level is made up of five subjects:

  • Fundamentals of Business Economics (BA1)
  • Fundamentals of Management Accounting (BA2)
  • Fundamentals of Financial Accounting (BA3)
  • Fundamentals of Ethics, Corporate Governance and Business Law (BA4)

Exam sequence and assessment
All certificate level exams are computer based and can be taken at any time. You can sit the four certificate subjects in any order and in any combination to suit your requirements. You can take these exams at any Computer Based Examination Centre which has been approved by CIMA.

Pass marks
The pass mark is 50%.

Once you complete the five subject assessments, you will be awarded the CIMA Certificate in Business Accounting qualification.

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