Latest Exam Format

A. CIMA Certificate In Business Accounting (CERT BA)

The examinations of the CIMA Certificate in Business Accounting are computer based and can be taken at any of the 5000 + Pearson VUE centers spread across the globe.

The duration of each examination is of 2 hours, and marking is done automatically by the computer upon submission of the paper. Thus, the provisional results are declared instantly, and the students receive a final confirmation within the next 48 hours.

PAPER SYLLABUS
BA1 Fundamentals of Business Economics
(60 objective test questions)
A. Macroeconomic and Institutional Context of Business (25%)
B. Microeconomics and Organizational Context of Business (30%)
C. Informational Context of Business (20%)
D. Financial Context of Business (25%)
BA2 Fundamentals of Management Accounting A. The Context of Management Accounting (10%)
B. Costing (25%)
C. Planning and Control (35%)
D. Decision Making (35%)
BA3 Fundamentals of Financial Accounting A. Accounting Principles, Concepts, and Regulations (10%)
B. Recording Accounting Transactions (50%)
C. Preparation of Accounts for Single Entities (30%)
D. Analysis of Financial Statements (10%)
BA4 Fundamentals of Ethics, Corporate Governance, and Business Law A. Business BA1 Fundamentals of Business Economics(60 objective test questions)

  • A. Macroeconomic and Institutional Context of Business (25%)
  • B. Microeconomics and Organizational Context of Business (30%)
  • C. Informational Context of Business (20%)
  • D. Financial Context of Business (25%)
  • BA2 Fundamentals of Management Accounting%)
  • A. The Context of Management Accounting (10%)
  • B. Costing (25%)
  • C. Planning and Control (35%)
  • D. Decision Making (35%)
  • BA3 Fundamentals of Financial Accounting%)
  • A. Accounting Principles, Concepts, and Regulations (10%)
  • B. Recording Accounting Transactions (50%)
  • C. Preparation of Accounts for Single Entities (30%)
  • D. Analysis of Financial Statements (10%)
  • BA4 Fundamentals of Ethics, Corporate Governance, and Business Law%)
  • A. Business Ethics and Ethical Conflict (30%)
  • B. CorProfessional qualification Exams: Corporate Governance, Controls and Corporate Social Responsibility (45%)
  • C. General Principles of the Legal System, Contract and Employment Law (15%)
  • D. Company Administration (10%)
  • Ethics and Ethical Conflict (30%)
B. CorProfessional qualification Exams: Corporate Governance, Controls and Corporate Social Responsibility (45%)
C. General Principles of the Legal System, Contract and Employment Law (15%)
D. Company Administration (10%)

B. Professional Qualification Exams:

The professional qualification exams are of two types. These are:

  • Objective type tests: The Objective type tests are computer based and of 90 minutes duration each. Students can book their seats on demand in any Pearson VUE test centers around the year and appear for the exams. With over 5000 Pearson VUE test centers currently available around the world, it is easy for the students to find one near them. This makes it extremely convenient for them to appear for the tests.
    Since these tests are computer based, the papers are computer marked and the students get a provisional result immediately after the exam. This is followed by a final confirmation of the results within the next 48 hours.
    The objective type tests cover various types of questions formats like number entry questions, drag and drop questions, multiple choice questions, etc.
  • Case study examinations: These are held in four windows in the months of February, May, August, and November. These are also held across the world in 5000 centers of Pearson VUE. The duration of the case study examinations is 3 hours and the marking is done manually by the examiners of CIMA. The results are made available within 5 weeks after the examinations for a particular window close.
    In the case study examinations, a real life business situation is provided to the students. They have to complete several time-bound tasks on this case study based on a pre-seen material. The objective of the case studies is to test the analytical and research abilities of the students, and also to see how well they are able to present the available information.

The professional qualification examinations comprise of 3 levels: Operational, Management, and Strategic

1. Operational Level

CA CS CMA Free Lectures

There are 3 objective type tests and 1 case study examination at this level. The students who successfully complete this level get the “CIMA Diploma in Management Accounting”.

The papers, syllabus and weight distribution of the three papers are as follows:

PAPER TOPIC WEIGHTAGE
E1: Organisational Management A. Introduction to organizations 25%
B. Managing the finance function 15%
C. Managing technology and information 15%
D. Operations management 15%
E. Marketing 15%
F. Managing human resources 15%
P1 Management Accounting A. Cost accounting systems 30%
B. Budgeting 25%
C. Short-term decision making 30%
D. Dealing with risk and uncertainty 15%
F1 Financial Reporting and Taxation A. Regulatory environment for financial reporting and corporate governance 10%
B. Financial accounting and reporting 45%
C. Management of working capital, cash and sources of short-term finance 20%
D. Fundamentals of business taxation 25%

2. Management level:

The Management Level also consists of 3 objective type examinations and a case study examination. The  papers in which objective type examinations  are held, the topics and weights are as follows:

PAPER TOPIC WEIGHTAGE
E2 Project and Relationship Management A. Introduction to strategic management and assessing the global environment 30%
B. The human aspects of the organization 20%
C. Managing relationships 20%
D. Managing change through projects 30%
P2 Advanced Management Accounting A. Cost planning and analysis for competitive advantage 25%
B. Control and performance management of responsibility centers 30%
C. Long-term decision making 30%
D. Management control and risk 15%
F2 Advanced Financial Reporting and Taxation A. Sources of long-term finance 15%
B. Financial reporting 60%
C. Analysis of financial performance and position 25%

3. Strategic level

Just like the other two levels, this level also consists of 3 objective type papers and a case study.The following are the papers in which objective type examination for held:

PAPER TOPIC WEIGHTAGE
E3 Strategic Management A. Interacting with the organization’s environment 20%
B. Evaluating strategic position and strategic options 30%
C. Leading change 20%
D. Implementing strategy 15%
E. The role of information systems in organizational strategy 15%
P3 Risk Management A. Identification, classification, and evaluation of risk 20%
B. Responses to strategic risk 20%
C. Internal controls to manage risk 20%
D. Managing risks associated with cash flows 20%
E. Managing risks associated with capital investment decisions 20%
F3 Financial Strategy A. Formulation of financial strategy 25%
B. Financing and dividend decisions 35%
C. Corporate finance 40%

Updates As Compared To Previous Year

The syllabus for the CIMA examinations is updated frequently to align them with the changing business scenario around us. this ensures that the qualified CIMA professionals are able to deliver the best results to the organizations they work for.

Accordingly, based on an extensive research conducted among the members, employers, industry professionals, and educators, the syllabus of the CIMA Certificate in Business Accounting (Cert BA)  course has been completely overhauled recently.

The new syllabus has come into effect from 11th January 2017, and as compared to the earlier syllabus containing 5  papers, the new syllabus contains only the following 4:

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

The revised syllabus is more relevant to the current business environment and will give a solid grounding to the students to prepare them for the challenges they will meet in real life. the syllabus will also ensure that they get a very solid entry into the professional level examinations of the CIMA course.

The transitional provisions from the old to the new syllabus can be found here.

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