CIMA BA2 Fundamentals of Management Accounting

Last Update September 23, 2021
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About This Course

BA2 teaches students 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.

About CIMA Certificate in Business Accounting

The CIMA Certificate in Business Accounting (Cert BA, National Certificate: Business Accounting, NQF5, SAQA ID 24418) will help students with little or no accounting experience unleash their true business potential. Teaching core business and finance skills beyond simple financial accounting, Cert BA syllabus is the perfect stepping stone towards a career in business and finance.

Cost and Management Accounting has been identified as one of the most in demand position within the financial sector (Careerjunction) both locally and internationally, the CIMA designation, being the most requested pre-requisite skill.

The Cert BA is a qualification in its own right and also forms a formal entry route into the CIMA Professional Qualification. Once students successfully complete both qualifications and qualify for membership, they will be awarded the Chartered Global Management Accountant (CGMA) designation. 

Upon completing the Certificate, you will be able to proceed to the CIMA Professional Qualification, starting at the Operational level (CIMA Diploma in Management Accounting).

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Learning Objectives

The CIMA Certificate in Business Accounting (Cert BA) will help students with little or no accounting experience unleash their true business potential.
Teaching core business and finance skills beyond simple financial accounting, Cert BA syllabus is the perfect stepping stone towards a career in business and finance.
The Cert BA is a qualification in it's own right and also forms a formal entry route into the CIMA Professional Qualification.
Once students successfully complete both qualifications and qualify for membership, they will be awarded the Chartered Global Management Accountant (CGMA) designation.

Material Includes

  • Online Notes
  • Quizzes
  • Questions and Answers Online

Requirements

  • Good English and Mathematics Grades at Matric/ O' Level

Target Audience

  • - Matriculants
  • - O Level school leavers
  • - Graduates with a non-financial Degree/ Diploma

Curriculum

22h

Syllabus BA2-A. The Context of Management Accounting

By the end of this topic, you will be able to:
1. Explain the purpose of management accounting and the role of the Management Accountant
2. Explain the role of CIMA as a professional body for Management Accountants.

Syllabus BA2-B. Costing

By the end of this topic, you will be able to:
1. Demonstrate cost identification and classification.
2. Apply absorption costing and marginal costing.

Syllabus BA2-C. Planning and Control

By the end of this topic, you will be able to: 1. Prepare budgets for planning and control.
2. Apply variance analysis to reconcile budgeted and actual profits in a marginal format.
3. Calculate appropriate financial and non-financial performance measures.

Syllabus BA2-D. Decision Making

By the end of this topic, you will be able to:
1. Demonstrate the impact of risk.
2. Demonstrate the use of appropriate techniques for short-term decision making.
3. Demonstrate the use of appropriate techniques for long-term decision making.

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Your Instructors

Joseph

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R1,200.00

Level
Beginner
Duration 22 hours
Language
English

Material Includes

  • Online Notes
  • Quizzes
  • Questions and Answers Online

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