CIMA Certificate in Business Accounting

The CIMA Certificate in Business Accounting syllabus includes four core subjects designed to understand how businesses operate, make decisions, manage finances, and meet ethical and legal standards. Together, these modules provide a solid foundation in business and finance, supporting your journey toward the full CGMA Professional Qualification.

Fundamentals of Business Economics (B1)

Understand how businesses operate within wider economic environments and how external factors influence strategy and performance.

Fundamentals of Management Accounting (B2)

Learn the core tools and techniques for planning, control, and decision-making across business functions.

Fundamentals of Financial Accounting (B3)

Gain knowledge of financial accounting fundamentals and develop the skills to prepare financial statements and assess performance.

Fundamentals of Ethics, Corporate Governance and Business Law (B4)

Explore the ethical and legal frameworks that underpin responsible business conduct and governance.

You can finish the CIMA Certificate in Business Accounting within 6 to 12 months, depending on your pace and availability. You'll have 12 months of access to the course materials, allowing you to study around your commitments.

The CIMA Certificate in Business Accounting is assessed through four computer-based exams, one for each subject. Each exam is two hours long and multiple-choice.

Exam structure:

• Fundamentals of Business Economics – 60 questions.
• Fundamentals of Management Accounting – 60 questions.
• Fundamentals of Financial Accounting – 60 questions.
• Fundamentals of Ethics, Corporate Governance and Business Law – 85 questions.

Exams are available on demand throughout the year and can be taken online or at over 5,500 Pearson VUE centres worldwide.

Note: You will need to pay separately for CIMA membership and exam fees.
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The CIMA Certificate in Business Accounting is delivered entirely online, allowing you to study wherever and whenever it suits you. Our flexible course format is designed to fit around your lifestyle, whether you're working, studying, or balancing other commitments.

You'll have access to a full range of resources and exam preparation support throughout your CIMA Certificate in Business Accounting course. Our platform is designed to keep your learning experience smooth, engaging, and fully supported from start to finish.

You will gain:

• Industry-leading eLearning platform with easy navigation.
• Unlimited Tutor support with responses in 24-48 hours.
• Interactive content, including slides, videos, and animations.
• Mock exams, practice papers, and revision guides
• Exam prep tools like question banks and pocket revision kits.
• Flexible study with 12 months of course access.

• Interest-free finance available – Spread the cost with flexible payment plans.
• Price-match guarantee.
• Choose a plan that suits your budget and start immediately.

Note: The exam is available via the awarding body and can be taken at one of 5,500 Pearson VUE centres across 178 countries worldwide.

Exemptions are available for experienced candidates, allowing you to skip specific modules if you already hold relevant qualifications or professional experience. This helps fast-track your journey through the CIMA qualification process.

Exemptions are available for:

• Holders of a relevant degree may be eligible for exemptions from one or more modules.
• Candidates with prior professional qualifications in accounting or finance may qualify for exemptions.

Exemptions are assessed on a case-by-case basis by CIMA. If you believe you should qualify for CIMA exemptions, please contact one of our Course Consultants for more information.