CIMA Study Texts - Official CIMA Title
CIMA Exam Practice Kits
CIMA Revision Cards
Case Study Texts

Additional information:

The certificate level comprises of five subjects. Once completed, students are awarded the CIMA Certificate in Business Accounting (CIMA Cert BA) which is an equivalent of a NQF level 5.

Examination information:
Each module exams are 90 minutes
Case study exams are 3 hours which is available in 4 windows per year


Course Code
C01 Fundamentals of Management Accounting
R 2 970
C02 Fundamentals of Financial Accounting R 2 970
C03 Fundamentals of Business Mathematics R 2 970
C04 Fundamentals of Business Economics R 2 970
C05 Fundamentals of Business Law, Corporate Governance and Ethics R 2 970

Aim of the syllabus

The C01: Fundamentals of Management Accounting paper introduces you to core management accounting topics such as cost determination, breakeven analysis, standard costing, cost and accounting systems and financial planning and control.

Topics covered

The context of management accounting + 10%
Cost identification and behaviour + 25%
Planning within organisations + 30%
Accounting control systems + 20%
Decision making + 15%

Aim of the syllabus

The C02: Fundamentals of Financial Accounting paper takes you through conceptual and regulatory frameworks, accounting systems and control, and preparing accounting statements for single entities. Students will be required to be aware of the format and content of published accounts but are not required to prepare them.

Topics covered

Conceptual and Regulatory Framework + 20%
Accounting Systems + 20%
Preparation of Accounts for Single Entities + 45%
Control of Accounting Systems + 15%
Aim of the syllabus

C03: Fundamentals of Business Mathematics introduces you to basic mathematics, probability, summarising and analysing data, variables, forecasting, financial mathematics and spreadsheets.

Topics covered

Basic Mathematics + 15%
Probability + 15%
Summarising and Analysing Data + 15%
Relationships between Variables + 15%
Forecasting + 15%
Financial Mathematics + 15%
Spreadsheets + 10%
Aim of the syllabus

C04: Fundamentals of Business Economics covers the goals and decisions of organisations, the market system and the competitive process, the financial system and the macroeconomic context of business.

Topics covered

The macroeconomic context of organisations + 25%
The goals and decisions of organisations + 25%
The market system and the competitive process + 25%
The financial system + 25%
Aim of the syllabus

C05: Fundamentals of Ethics, Corporate Governance and Business Law covers ethics and business, ethical conflict, corporate governance, comparison of English law with alternative legal systems, the law of contract, the law of employment, and company administration and finance.

Topics covered

Ethics and Business + 15%
Ethical Conflict + 10%
Corporate Governance + 10%
Comparison of English Law with Alternative Legal Systems + 10%
The Law of Contrac + 20%
The Law of Employment + 10%
Company Administration and Finance + 25%