Topics: Cost, Management accounting, Cost accounting Pages: 55 (11441 words) Published: May 28, 2012
Qualification structure and syllabus
CIMA Certificate in Business Accounting from 2011


CIMA Certificate in Business Accounting qualification 2011

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Structure of the CIMA Certificate in Business Accounting qualification Syllabus guidance The full syllabus The examinations The transition arrangements for students Programme design and international education standards


March 2011

I am pleased to introduce the 2011 CIMA Certificate in Business Accounting to all of our stakeholders. This revised syllabus achieves three important goals. First, it provides a closer fit with CIMA’s highly regarded chartered management accounting qualification which was launched in 2010. Second, the content has been updated and weighted to reflect significant emerging issues facing the business and financial communities such as the 2008 banking crisis and credit crunch. This demonstrates CIMA’s commitment to making its qualifications relevant to current and future business concerns. Finally, the syllabus uses a new format which links the lead aims, learning outcomes and syllabus content more directly and explicitly. This should enhance the learning experience of students and, as a result, improve their chances of success in the examinations. I commend this new CIMA certificate to you.

Executive Director, CIMA Education

For more information visit www.cimaglobal.com

01 Structure of the CIMA Certificate in Business Accounting qualification

01 Structure of the CIMA Certificate in Business Accounting qualification A How to obtain the qualification
To obtain the CIMA Certificate in Business Accounting qualification, an applicant must: • register as a student with CIMA • study for, sit and pass five computer based examinations, as defined within the syllabus. Note: applicants who hold other qualifications may be able to apply for an exemption from one or more of the five examinations. For more information please visit: www.cimaglobal.com/exemptions

C Progression through the qualification
The five subject examinations may be taken in any order and in any combination of subjects i.e. subjects may be studied either sequentially or concurrently. All subject examinations are sat at CIMA approved assessment centres using computer based assessment (CBA) methodology. Students may sit the examinations at any time of the year. The pass mark for each of the five examinations is 50% and permanent credit is awarded for any subject in which the candidate scores 50% or more. On successful completion of the five subject examinations, students are awarded the CIMA Certificate in Business Accounting.

B Structure of the qualification
The structure of the qualification and syllabus subjects is shown on the following diagram.

Paper C01 Fundamentals of Management Accounting

Paper C02 Fundamentals of Financial Accounting

Paper C03 Fundamentals of Business Mathematics

Paper C04 Fundamentals of Business Economics

Paper C05 Fundamentals of Ethics, Corporate Governance and Business Law

For more information visit www.cimaglobal.com


02 Syllabus guidance

02 Syllabus guidance

A Aims of the syllabus
The aim of the syllabus for the CIMA Certificate in Business Accounting qualification 2011 are: • to enable the institute to examine whether students have an adequate knowledge, understanding and mastery of the stated body of knowledge and skills • to complement the institute’s work based practical experience and skills development objectives.

C Structure of subjects and learning outcomes
Each subject within the syllabus is divided into a number of broad syllabus topics. The topics contain one or more lead learning outcomes, related component learning outcomes and indicative knowledge content. A learning outcome has two main purposes: (a) to define the skill or ability that a well prepared candidate should be able to exhibit in the examination (b) to demonstrate the approach likely to be taken in...
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