Qualification overview
Subjects
Four subjects across one level embedded with continuous appraisal of your skills and behaviours
Objective Tests
Four computer-based and on-demand exams
End Point Assessment
Consisting of:
- A role simulation exam to test an apprentices skills and competence in analysing and responding to a typical set of business-related tasks
- The completion of a reflective statement and portfolio allowing the apprentice to demonstrate their competency in relation to their own role and organisation
Completion Time
1 - 2 years
What you will study
As you complete your on-programme training for your Level 4 apprenticeship, you will study the modules below. At the same time your employer will work with you to ensure you develop the skills and behaviours required.
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%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your home or office or at any of the 5,500 Pearson VUE centres worldwide.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result are available immediately followed by confirmation no more than 48 hours later
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%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result available immediately followed by confirmation no more than 48 hours later
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%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result available immediately followed by confirmation no more than 48 hours later
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%)
Assessment: Objective Test
- Format: Computer Based
- Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world.
- Length: 2 hours
- Questions: 60 objective test questions
- Marking: Computer marked
- Results: Provisional result available immediately followed by confirmation no more than 48 hours later
Gateway
Three months before you complete your EPA, your employer and tuition provider work with you to ensure you're ready - with all the preperation complete - it's time to sit your EPA.
The End Point Assessment
The end-point assessment (EPA) has two components, and is designed to provide every opportunity for the apprentice to demonstrate the knowledge, skills and behaviours they have acquired throughout the apprenticeship programme.
EPA1 - Role Simulation
CIMA has designed a role simulation exam that delivers an authentic simulation of core tasks undertaken by an apprentice in the workplace.
This synoptic case study style exam will assess the apprentice’s ability to analyse and respond to a typical set of business-related tasks through a simulation that reflects activities undertaken in a typical role at this level of competence.
EPA2 - Reflective Statement and Portfolio
The completion of a reflective statement and portfolio provides an opportunity for the apprentice to demonstrate competency at the required level, as it relates to their own role and organisation.
At the end of the full apprenticeship programme, the apprentice will have a list of substantial achievements to add to their CV.
AWARD: Certificate in Business Accounting
How much does it cost?
Is the amount an apprentice contributes financially. The full costs of the apprenticeship are covered by the Government and the employer
Training Providers
Am I eligible for exemptions
If you have existing qualifications or experience, you may be exempt from subjects and exams during your apprenticeship.
Speak to an advisor
We understand that each apprentice will be in a different situation, so speak to our apprenticeship team to discuss the best option.
Start your registration
To get you signed up as a CIMA student, we’ll ask you for:
- Your contact details, including address, email and phone
- Your current employment details (if you’re working)
- Details of your tuition provider (if you’re studying)
Register with CIMA:
For the Level 4 CIMA Accounting Technician Apprenticeship.
Remember, you should already be in an agreement with your employer and training provider to register for a CIMA apprenticeship.