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Certificate Level

The Cert BA equips you with the core business and finance skills that employers need now and in the future.

Subjects

BA1 – Fundamentals of Business Economics

BA1 gives a solid introduction to E1. BA1 focuses on the economic and operating context of business and how the factors of completion, the behaviour of financial markets and government economic policy can influence an organisation. It further deals with information available to assist management in evaluating and forecasting the behaviour of consumers, markets and the economy in general.

The subject provides students with understanding of the areas of economic activity that affect organisation business decisions. To pass the exam, a two-hour computer-based assessment, comprising 60 compulsory objective test questions will be used to assess candidates of BA1. CIMA Certificate qualification is equivalent to an NQF level 5 with the SAQA ID: 24418.

BA2 – Fundamentals of Management Accounting

BA2 teaches students fundamental knowledge and techniques that underpin management accounting. This subject deals with the fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society.

The identification and classification of costs and their behaviour provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisal, break-even analysis and profit maximisation are used to inform both long- and short-term decision making. The CIMA states that you need a 70% accuracy to pass each objective test. At the same time, they tell you the CIMA exam pass mark is 100. Please understand that you are given a scaled score ranging from 0 to 150.

Weight

Syllabus topic

10%

A. The Context of Management Accounting

25%

B. Costing

30%

C. Planning and Control

35%

D. Decision Making

 

Questions: BA1, BA2 and BA3 each contain 60 objective test questions

BA3 – Fundamentals of Financial Accounting

The main objective of this subject is to obtain 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 requiring an understanding of the role of legislation and of accounting standards. The need to understand and apply necessary controls for accounting systems, and the nature of errors is also covered. There is an introduction to measuring financial performance with the calculation of basic ratios. 

Weight

Syllabus topic

10%

A. Accounting Principles, Concepts and Regulations

50%

B. Recording Accounting Transactions

30%

C. Preparation of Accounts for Single Entities

10%

D. Analysis of Financial Statements

BA4 – Fundamentals of Business Ethics and Corporate Governance

The learning outcomes in this subject reflect the professional standards to be demonstrated for the benefit of all stakeholders. With this in mind, the place of ethics and ethical conflict is an essential underpinning for commercial activity. Ethics is more than just knowing the rules around confidentiality, integrity and objectivity.  

It’s about identifying ethical dilemmas, understanding the implications and behaving appropriately. It includes the role of corporate governance, corporate social responsibility and audit; and their increasing impact in the management of organisations. Wherever business is conducted the legal and administrative framework underpins commercial activity. With this in mind the areas of contract law, employment law, administration and management of companies is considered.

Weight

Syllabus topic

30%

A. Business Ethics and Ethical Conflict

45%

B. Corporate Governance, Controls and Corporate Social Responsibility

15%

C. General Principles of the Legal System, Contract and Employment Law

10%

D. Company Administration

 

BA4 contains 85 objective test questions.

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