CIMA Syllabus

Aims Of The Syllabus

The aim of the syllabus for the CIMA Certificate in Business Accounting qualification 2011 are:

  • to enable the institute to examine whether students have an adequate knowledge, understanding and mastery of the stated body of knowledge and skills
  • to complement the institute’s work based practical experience and skills development objectives.

Structure Of The Syllabus

The syllabus comprises five subjects:

  • C01 Fundamentals of Management Accounting
  • C02 Fundamentals of Financial Accounting
  • C03 Fundamentals of Business Mathematics
  • C04 Fundamentals of Business Economics
  • C05 Fundamentals of Ethics, Corporate Governance and Business Law

Structure Of Subjects And Learning Outcomes

Each subject within the syllabus is divided into a number of broad syllabus topics. The topics contain one or more lead learning outcomes, related component learning outcomes and indicative knowledge content.


A learning outcome has two main purposes:

(a) to define the skill or ability that a well prepared candidate should be able to exhibit in the examination.

(b) to demonstrate the approach likely to be taken in examination questions.

The learning outcomes are part of a hierarchy of learning objectives. The verbs used at the beginning of each learning outcome relate to a specific learning objective, e.g.

The verb ‘calculate’ indicates a level three learning objective. The following table lists the learning objectives and the verbs that appear in the syllabus learning outcomes and examination questions.

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