CIMA BA3 - Fundamentals of Financial Accounting



This course forms part of the CIMA Certificate in Business Accounting programme. It introduces students to conceptual and regulatory frameworks, accounting systems, preparing accounting statements for single entities, and the necessary controls for accounting systems. Students will be required to be aware of the format and content of published accounts but are not required to prepare them.


SACOB is an Accredited CIMA Tuition Provider. CIMA SAQA ID 24418.

Entrance requirement

CIMA does not limit anyone from studying, therefore it is open to everyone. Depending on any previous qualifications and experience exemptions may be granted. It is recommended that students have a good understanding of mathematics and the English language.


On average, 3 months. If you need to take a little longer or want to finish it in under 3 months, no problem as you can book an exam date that suits you.


  • Accounting Principles, Concepts and Regulations (10% of the syllabus)
  • Recording Accounting Transactions (50% of the syllabus)
  • Preparation of Accounts for Single Entities (30% of the syllabus)
  • Analysis of Financial Statements (10% of the syllabus)


The great thing with the CIMA Certificate Level qualification is that it can be completed at your own pace, as you choose an exam date that suits you. There are no assignments during the course, only a final exam on completion of the course. The final exam takes place directly through CIMA and consists of a Computer Based Assessment (CBA) which can be sat at a CBA centre near you. CBA exams are 2 hours long and consist of 60 complusory objective test questions, these could be made up of the following:

  • Multiple Choice
  • Multiple Response
  • Number Entry
  • Drag and Drop
  • Hot Spot
  • Item Sets

Short scenarios may be given to which one or more test questions relate. You will need to obtain 50% in order to pass the course.


Once you have sucessfully completed this course as well as the other 3 courses that make up the Certificate in Business Accounting you will receive your CIMA Certificate in Business Accounting. You don’t have to stop there though as you are now eligible to move on to the Operational Level of the CIMA Professional Qualification.


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