CIMA Certificate in Business Accounting

Overview

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.

Summary of syllabus

• Each subject is divided into a number of broad syllabus topics.

• A percentage weighting is shown against each syllabus topic and is intended as a guide to the proportion of study time each topic requires.

• It is essential that all topics in the syllabus are studied, as all topics will be examined. 

Syllabus topic

• Macroeconomic and Institutional Context of Business

• Microeconomic and Organisational Context of Business

• Informational Context of Business

• Financial Context of Business

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