Learn with CIMA : BA1 training material for 100% pass

Last Updated: Aug 15, 2026

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  • This qualification can provide you with a solid foundation for pursuing a full chartered qualification from CIMA, which may be what you are looking for if your career goal is to become an accountant.
  • You will be able to prove your competence as an accountant when applying for jobs and employers will know that you have passed at least two CIMA examinations.
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CIMA BA1 Certification Reference

Financial Reporting

Candidates are required to demonstrate their financial reporting skills through examples and questions. This section will assess your ability to produce and understand financial statements, including working with non-routine information. This section can be split into two parts: one is the Financial Statements Section, Requirements for Conversion and Trading Entity, and the other is the Financial Reporting Section, Balance Sheet Standard, Income Statement Standard, Statement of Cash Flows Standard. Candidates will be required to answer nine out of 20 questions correctly in this section.

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CIMA BA1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Informational Context of Business20%- Index numbers and time series analysis
- Probability and basic statistical techniques
- Data types, sources and characteristics
- Role of information technology and big data
- Presentation and interpretation of business data
Topic 2: Macroeconomic and Institutional Context of Business25%- Exchange rate systems and balance of payments
- Monetary and fiscal policy
- Economic growth, business cycles and price levels
- International trade and globalisation
- National income and economic activity
Topic 3: Microeconomic and Organisational Context of Business30%- Market structures and pricing behaviour
- Business objectives and stakeholder influences
- Price elasticity and revenue effects
- Demand, supply and market equilibrium
- Market failure and government intervention
Topic 4: Financial Context of Business25%- Simple and compound interest, annuities and perpetuities
- Time value of money and discounting
- Financial institutions and their roles
- Interest rates and their impact on business
- Functions and structure of financial markets
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