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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.
What is the exam cost of the CIMA BA1 Certification Exam
The exam fees are 128 USD for CIMA members and 146 USD for non-members.
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CIMA BA1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Macroeconomic and Institutional Context of Business | 25% | - Government Economic Policy Impact - Role of Financial Institutions - Macroeconomic Policy and National Income |
| Microeconomic and Organisational Context of Business | 30% | - Demand and Supply Analysis - Organisational Behaviour and Market Forces - Market Structures and Competition |
| Financial Context of Business | 25% | - Financial Markets and Instruments - Exchange Rates and Interest Rates - Financial Mathematics Basics |
| Informational Context of Business | 20% | - Information Systems for Business Decisions - Big Data and Data Analysis |







