CIMA Course: Certificate in Business Accounting (Cert BA)

The CIMA Certificate in Business Accounting (Cert BA) is the first step towards the CIMA Designation. This entry level is ideal for beginner accounting students with little knowledge of accounting and management concepts. The Cert BA level helps students with core finance and business concepts along with financial accounting. 
The Cert BA is an individual qualification also. Once the student completes both qualification and qualify for membership, they will be awarded the Chartered Global Management Accountant (CGMA) designation.

Exam Details & Certifications


Any 10+2 student with business acumen can pursue CIMA Certification inBusiness Accounting. In this way they can directly get a qualification after school, before they complete their graduation.


Students who hold a degree or other relevant qualification, may be eligible for exemptions from one or more subjects from the Certificate in Business Accounting.

Commerce Graduate, CAs, MBA Finance, CWAs,M.Com& PGP Management Accounting Degree holders from Saraf Academy are exempt from all the exams of CBA.

Exam Format:

There are 4 papers in Cert BA Level namely, BA1, BA2, BA3, and BA4.
BA1, BA2, BA3 – Each of these papers have 60 objective questions.
BA4 – This subject exam paper has 85 objective questions.


Each CBA subject exam is 120 minutes long.
Total Marks for Each Subject: 150 Marks
Passing Marks for Each Subject: 100 Marks

Exam Fees:

Exam Fee for Certificate Leveleach papersis  70 GBP.

Certification in Business Accounting Syllabus

The CIMA Certificate in Business Accounting is divided into 4 exam parts, known as BA1, BA2, BA3 and BA4.

Certification in Business Accounting


 BA1: Fundamentals of Business Economics BA2: Fundamentals of Management Accounting BA3: Fundamentals of Financial Accounting BA4: Fundamentals of Ethics, Corporate governance and business Law
• Macroeconomic and Institutional Context of Business
• Microeconomics and Organisational Context of Business 
• Informational Context of Business
• Financial Context of Business 
• The Context of Management Accounting
• Costing
• Planning and Control
• Decision Making
• Accounting Principles, Concepts and Regulations
• Recording Accounting Transactions
• Preparation of Accounts for Single Entities
• Analysis of Financial Statements
• Business Ethics and Ethical Conflict
• Corporate Governance, Controls and Corporate Social Responsibility
• General Principles of the Legal System, Contract and Employment Law
• Company Administration

Historical Exam Pass Rate

Exam Name BA1 BA2 BA3 BA4
Overall exam pass rates 81% 73% 81% 76%
Exam pass rate 56% 74% 72% 72%
Average pass rate 72% 60% 72% 56%

CIMA Cert BA Training with Saraf Academy

As a trusted learning partner of the CIMA institute, we offer the best quality online live interactive classes with world-class study resources. At the Academy, we provide: 
• Best In Class Training Classes
• Video Lectures- Live & Recorded
• E Books
• Mock exams
• Comprehensive Progress Tests
• Exam Tips
• Study Planner
• 360 degree support

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