Global Live Online(GLO) Class For CIMA Certificate in Business Accounting(Cert BA)
The CIMA Certificate in Business Accounting (Cert BA) will help students with little or no accounting experience unleash their true business potential. Teaching core business and finance skills beyond simple financial accounting, Cert BA syllabus is the perfect stepping stone towards a career in business and finance.
The Cert BA is a qualification in it's own right and also forms a formal entry route into the CIMA Professional Qualification. Once students successfully complete both qualifications and qualify for membership, they will be awarded the Chartered Global Management Accountant (CGMA) designation.
The syllabus consists of four subjects:
- BA1 Fundamentals of Business Economics
- BA2 Fundamentals of Management Accounting
- BA3 Fundamentals of Financial Accounting
- BA4 Fundamentals of Ethics, Corporate Governance and Business Law
BA1 Fundamentals of Business Economics
BA1 focuses on the economic and operating context of business and how the factors of competition, the behaviour of financial markets and government economic policy can influence an organisation. It also deals with the information available to assist management in evaluating and forecasting the behaviour of consumers, markets and the economy in general
Students will gain an understanding of the areas of economic activity relevant to an organisation’s decisions and, within this context, the numerical techniques to support such decisions.
BA2 Fundamentals of Management Accounting
BA2 teaches students fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society
BA3 Fundamentals of Financial Accounting
In BA3 students will obtain 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 requiring an understanding of the role of legislation and of accounting standards. The need to understand and apply necessary controls for accounting systems, and the nature of errors is also covered. There is an introduction to measuring financial performance with the calculation of basic ratios.
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
In BA4 students will gain an understanding of the professional standards to be demonstrated for the benefit of all stakeholders. With this in mind, the place of ethics and ethical conflict is an essential underpinning for commercial activity. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations. Wherever business is conducted the legal and administrative framework underpins commercial activity. With this in mind the areas of contract law, employment law, administration and management of companies is considered.
Assessments
Format: computer based
Availability: on demand at any of the 5,500 Pearson VUE centres around the world
Length: 2 hours
Questions: BA1, BA2 and BA3 each contain 60 objective test questions, while BA4 contains 85 objective test questions.
Marking: computer marked
Results: provisional result available immediately followed by confirmation no more than 48 hours later
Further information
Objective Tests are comprised of a range of items including short multiple choice questions, number entry questions, drag and drop questions and other formats. In BA2 and BA3 short scenarios may be given to which one or more objective test questions relate.
