CIMACertificate in Business Accounting
The Certificate in Business Accounting is CIMA’s entry level accounting qualification for students with little or no accounting background.
The certificate level gives you business experience beyond just financial accounting and you’ll gain insight into how the different areas of accounting relate to the business world.
It can be seen as a knowledge refresher course or a foundation to a career in business and finance. The Certificate in Business Accounting forms the basis of the CIMA Professional Qualification and is a valuable qualification on its own.
CIMA’s Certificate in Business Accounting comprises four exams, as outlined below:
BA1 - Fundamentals Of Business Economics
Explores the economic and operating context of business. It examines how factors such as competition, financial market behaviour, and government economic policy influence organisational decision-making.
BA2 - Fundamentals Of Management Accounting
Examines the role of the management accountant within organisations, the function of CIMA, and the application of management accounting across both commercial and public sector contexts.
BA3 - Fundamentals Of Financial Accounting
Provides a practical introduction to financial accounting and the preparation of financial statements for single entities. These statements are developed within a conceptual and regulatory framework, highlighting the role of legislation and accounting standards.
BA4 - Fundamentals of Ethics, Corporate Governance and Business Law
Focuses on the professional standards required to serve the interests of all stakeholders. It highlights the foundational importance of ethics and the management of ethical conflict in commercial activity.
What’s included with your HTFT course
Whatever your chosen study method, HTFT delivers the highest-quality materials in the industry designed to help you succeed.
With HTFT Live, you’ll have access to pre-recorded videos to build your foundational knowledge then join live online classes where expert tutors focus on application, deeper understanding, and exam technique. HTFT On-Demand includes everything as for “HTFT live” except for the need to attend the live event. Access to the recorded sessions are made available afterwords so that you can watch anytime, at your own pace. And with HTFT Distance Learning, you’ll receive all the materials you need, plus the reassurance that HTFT is with you every step of the way, guiding your progress and supporting your success
Non-UK based students – electronic copy of the CIMA approved materials (Study Text, Exam, Pocket Notes) are included in the cost of the course. Hard copies are available, however they will incur additional postage costs are: EU students: £29, Rest of the World: £44.
Delivery time are approximately 5-7 days. Should you decide to buy your own CIMA approved materials, £6 will be deducted from your invoice. Please ensure this is detailed at the time of enrolment.
This course also comes as part of a Level 4 apprenticeship. Please see this link here for more information.
The HTFT Pass Guarantee
Although HTFT consistently achieves pass rates that exceed the national average, it would be misleading to suggest that every student passes first time, exams are challenging, and setbacks happen. That’s precisely why we offer our HTFT Pass Guarantee. Any student who books a live or on-demand course is eligible for the Pass Guarantee.
If a student meets the guarantee conditions but does not pass the exam in the agreed exam window, they can rejoin the full course for either of the next two available exam windows. The choice of which window to join is made by the student, with guidance from HTFT.
To maintain your Pass Guarantee with HTFT you must have complied with the following criteria.