CIMA BA 1, 2, 3, 4 - Certificate in Business Accounting 2026

CIMA Certificate in Business Accounting

The CIMA Certificate in Business Accounting (but more commonly known as simply ‘The CIMA Certificate’) is a qualification that gives you a basic grounding in types accounting and business. To gain this qualification, you have to pass 4 exams, each focusing on a different aspect of business and accounting. The exams are:

CIMA BA1 – Fundamentals of Business Economics

CIMA BA2 – Fundamentals of Management Accounting

CIMA BA3 – Fundamentals of Financial Accounting

CIMA BA4 – Fundamentals of Ethics, Corporate Governance and Business Law

Fundamentals of Business Economics

In the first subject of the Certificate in Business Accounting, you’ll focus on the economic and operating context of business and learn how factors like competition, the behaviour of financial markets and government economic policy can influence an organisation. You’ll also learn about the information available to assist management in evaluating and forecasting the behaviour of consumers, markets and the economy in general.

You’ll understand the areas of economic activity relevant to an organisation’s decisions and, within this context, the numerical techniques to support such decisions.

Syllabus at a glance

A. Macroeconomic and Institutional Context of Business (25%)

B. Microeconomics and Organisational Context of Business (30%)

C. Informational Context of Business (20%)

D. Financial Context of Business (25%)

Fundamentals of Management Accounting

Here, you’ll develop fundamental knowledge and techniques that underpin management accounting. You’ll learn about the position of the management accountant within organisations and the role of CIMA, as well as the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.

Syllabus at a glance

A. The Context of Management Accounting (10%)

B. Costing (25%)

C. Planning and Control (30%)

D. Decision Making (35%)

Fundamentals of Financial Accounting

In the third Cert BA subject, you’ll gain 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, so you’ll get an understanding of the role of legislation and of accounting standards.

You’ll also cover the need to understand and apply necessary controls for accounting systems, as well as the nature of errors. You’ll also get an introduction to measuring financial performance with the calculation of basic ratios.

Syllabus at a glance

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%)

Fundamentals of Ethics, Corporate Governance and Business Law

In the fourth and final Cert BA subject, you’ll get an understanding of the professional standards that need to be demonstrated for the benefit of all stakeholders, including why the concept of ethics and ethical conflict is an essential underpinning for commercial activity.

You’ll cover the role of corporate governance, corporate social responsibility and audit, as well as their increasing impact in the management of organisations.

You’ll also learn that wherever business is conducted, the legal and administrative framework underpins commercial activity. You’ll learn about the areas of contract law, employment law, administration and management of companies.

Syllabus at a glance:

A. Business Ethics and Ethical Conflict (30%)

B. Corporate Governance, Controls and Corporate Social Responsibility (45%)

C. General Principles of the Legal System, Contract and Employment Law (15%)

D. Company Administration (10%)