Unlock Free CIMA® Membership Until !
Register in for up to free membership on the Self-Tailored Learning Pathway.
Start your journey to the CGMA designation with exclusive savings.
Unlock Free CIMA® Membership Until !
Register in for up to free membership on the Self-Tailored Learning Pathway.
Start your journey to the CGMA designation with exclusive savings.
Level 4 apprenticeship programme candidates study the Certificate in Business Accounting (Cert BA) through the Professional Accounting / Tax Technician apprenticeship standard.
The Cert BA is our entry-level qualification for people with little or no accounting background and gives a foundation for a career in business and finance.
Studying the Cert BA will give you business and finance skills for now and into the future, including accounting, management accounting and business principles.
Upon completion you are awarded the Certificate in Business Accounting alongside the Level 4 Apprenticeship award.
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:
Completion Time
1 - 2 years
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.
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.
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%)
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.
A. The Context of Management Accounting (10%)
B. Costing (25%)
C. Planning and Control (30%)
D. Decision Making (35%)
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.
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%)
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.
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%)
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 (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.
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.
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.
Is the amount an apprentice contributes financially. The full costs of the apprenticeship are covered by the Government and the employer
If you have existing qualifications or experience, you may be exempt from subjects and exams during your apprenticeship.
We understand that each apprentice will be in a different situation, so speak to our apprenticeship team to discuss the best option.
To get you signed up as a CIMA student, we’ll ask you for:
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.