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.
Page navigation
CIMA’s Certificate
CIMA’s Certificate in Business Accounting
No experience in finance? No problem. Here is your entry-level qualification.
On this page
Discover your true business potential
Achieving the Certificate in Business Accounting will build confidence and expand your career prospects. Beyond the basics of accounting, you will learn fundamentals of business economics, management accounting, financial accounting, and ethics.
The Certificate in Business Accounting is a strong stand-alone qualification — it also provides a formal entry route into CIMA’s CGMA® Professional Qualification.
Designed for anyone keen to pursue a career in finance, the curriculum is pertinent to modern finance.
Study options are flexible and a brilliant starting point for anyone who loves numbers, logic, strategy, or analytics.
Read on to learn how to step into studies that get you closer to global career opportunities as a finance professional.
Sign up form
Fill in the form to download our brochure and see how you can grow your skills, stand out to employers, and unlock
new opportunities in finance.
You will receive helpful updates, tips, and resources to keep you moving forward on your journey.
Overview
Overview of Certificate in Business Accounting
The curriculum is structured into four sections, allowing you to focus and fully grasp learning materials each step of the way.
- Fundamentals of Business Economics: Learn the economic and operating context of business and how markets and governmental policies affect business operations.
- Fundamentals of Management Accounting: Learn the difference between costing and management accounting and how management accounting influences strategic decisions.
- Fundamentals of Financial Accounting: Learn the importance of regulations and standards when generating compliant financial statements.
- Fundamentals of Ethics, Corporate Governance, and Business Law: Learn the importance of audits, standards, and legal frameworks that underpin commercial activity.
On average, it takes candidates six months to complete the four sections and corresponding objective tests.
Business Accounting 1: Fundamentals of Business Economics
Learning objectives:
- Understand external factors that influence business operations.
- Learn how to harness data to evaluate trends and forecast market activity.
- Recognise the areas of economic activity relevant to an organisation’s business operations and the profound influence of accounting and finance in decision-making.
Syllabus at a glance
- 25% of the syllabus covers: Macroeconomics
- 30% covers: Microeconomics
- 20% covers: Informational Context of Business
- 25% covers: Financial Context of Business
Knowledge assessment: One computer-based objective test
The 60-question objective test can be completed online from the comfort of your home or office or at any of the 5,500 Pearson VUE centres worldwide.
- Length: 2 hours
- Marking: Computer marked
- Provisional results are provided immediately, followed by confirmation within 48 hours.
Business Accounting 2: Fundamentals of Management Accounting
Learning objectives:
- Understand techniques that underpin management accounting.
- Develop fundamental knowledge of the role of a management accountant within organisations.
- Recognise the role of CIMA as a membership body.
Syllabus at a glance
- 10% of the syllabus covers: Management Accounting
- 25% covers: Costing
- 30% covers: Planning and Control
- 35% covers: Strategic Decision Making
Knowledge assessment: One computer-based objective test
The 60-question objective test can be completed online from the comfort of your home or office or at any of the 5,500 Pearson VUE centres worldwide.
- Length: 2 hours
- Marking: Computer marked
- Provisional results are provided immediately, followed by confirmation within 48 hours.
Business Accounting 3: Fundamentals of Financial Accounting
Learning objectives:
- Understand financial accounting and the process behind the preparation of financial statements for single entities.
- Recognise regulatory frameworks and accounting standards.
- Learn how to apply necessary controls for accounting systems, and the nature of errors.
- Gain an introduction to measuring financial performance with the calculation of basic ratios.
Syllabus at a glance
- 10% of the syllabus covers: Accounting Principles, Concepts, and Regulations
- 50% covers: Recording Accounting Transactions
- 30% covers: Preparation of Accounts for Single Entities
- 10% covers: Analysis of Financial Statements
Knowledge assessment: One computer-based objective test
The 60-question objective test can be completed online from the comfort of your home or office or at any of the 5,500 Pearson VUE centres worldwide.
- Length: 2 hours
- Marking: Computer marked
- Provisional results are provided immediately, followed by confirmation within 48 hours.
Business Accounting 4: Fundamentals of Ethics, Corporate Governance, and Business Law
Learning objectives:
- Understand why ethics and ethical practices are essential.
- Recognise professional standards that must be upheld.
- Learn the legal and administrative frameworks that underpin commercial activity wherever business is conducted.
- Understand the role of corporate governance, corporate social responsibility, and audits.
- Learn about contract and employment law, and the administration and management of companies.
Syllabus at a glance
- 30% of the syllabus covers: Business Ethics and Ethical Conflict
- 45% covers: Corporate Governance, Controls, and Corporate Social Responsibility
- 15% covers: General Principles of the Legal System, Contract and Employment Law
- 10% covers: Company Administration
Knowledge assessment: One computer-based objective test
The 85-question objective test can be completed online from the comfort of your home or office or at any of the 5,500 Pearson VUE centres worldwide.
- Length: 2 hours
- Marking: Computer marked
- Provisional results are provided immediately, followed by confirmation within 48 hours.
Study in-person or online. Your choice.
CIMA-approved study options include registered tuition providers and the CIMA Study online resource.
Tuition provider courses
- Learn with others and benefit from the structure of the formal study programme.
- Join online, in a classroom, or a mixture of both.
- Check with the tuition provider directly for information, as costs will vary between providers.
Online and distance learning
CIMAstudy.com is delivered in partnership with Kaplan.
- Choose CIMA Study or CIMA Study Prime for distance learning courses.
- Check the breakdown of fees on CIMAstudy.com, as costs vary.
Additional resources are available in the CGMA Study Hub: articles, webinars, videos, and study aids, plus well-being resources to help calm exam nerves or get you motivated to study.
Price points for the Certificate in Business Accounting
One-time registration fee with CIMA
All new students pay a one-time fee of £99. The registration fee includes your first year’s subscription to CIMA membership.
Note: CIMA members who have a lapsed membership would also pay a re-registration fee of £99 from 1 January 2026.
Costs of study materials
Costs vary between tuition providers and will depend on the study support you choose (e.g., in-classroom, live online, books, or distance learning). You will pay separately for materials within the course, such as textbooks, videos, revision notes, mock exams, and tutor support. Find your tuition provider.
Distance learning courses are provided via CIMA Study or CIMA Study Prime, with costs ranging from £180 to £272. Explore distance learning.
Exam fees
From 1 January 2026, the price per objective test starts at £89 to £123, depending on location. Prices include VAT, where applicable. You will sit four objective tests. More information on fees.
Sign up form
Provide a bit of information about yourself and a member of our team will be in touch.
Register Now