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.
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The four subjects are:
BA1 Fundamentals of Business Economics
This subject primarily covers 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.
The focus of this syllabus is on providing candidates with 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
This subject deals with the 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.
The identification and classification of costs and their behaviour provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisal, break-even analysis and profit maximisation are used to inform both long and shortterm decision making.
BA3 Fundamentals of Financial Accounting
The main objective of this subject is to 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.
IAS 1 and IAS 7 formats will form the basis of the financial statements. The terminology used for all entities will be that of International Financial Reporting Standards. This will enable students to use a consistent set of accounting terms throughout their studies.
BA4 Fundamentals of Ethics, Corporate Governance and Business Law
The learning outcomes in this subject reflect 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. Ethics is more than just knowing the rules around confidentiality, integrity and objectivity.
It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. 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.
We offer three distinctive packages for the CIMA Certificate qualification:
- HTFT Ultimate Live
- HTFT On-demand
- HTFT Instant
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.
With HTFT Ultimate Live, you get all the pre-recorded videos that accompany a paper along with personal invites to the live online sessions.
With HTFT On-demand, you get immediate access to pre-recorded videos covering the syllabus content in addition to being provided with the recordings of any live masterclasses or sessions that take place.
With HTFT Instant, you get immediate access to pre-recorded videos covering the syllabus content.
Expand the box below to see what you get with each package
HTFT Packages for CIMA Certificate qualification

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