Chartered Institute of Management Accountants
London, United Kingdom
http://www.cimaglobal.com

Management Accounting Financial Strategy

Students should be able to: understand and apply contemporary thinking on strategic financial management; understand and utilise appropriate tools for strategic financial management; evaluate strategic financial management options in light of the needs of management and the policy of the enterprise; characterise and describe the enterprise¡¯s financial strategy and use that characterisa......
 

Students should be able to: identify and evaluate approaches to strategic management; explain the place of the enterprise in the broader economic and social environment; apply contemporary thinking on strategic management; identify and utilise appropriate tools for strategic analysis; evaluate appropriate strategic options and make recommendations; evaluate the linkages between str......
 

Students should be able to: evaluate and advise on management and internal control systems for a range of risks; plan a review process, including an internal audit, of such systems; evaluate alternatives and advise on the management of financial risks; advise on the development of information systems that support the risk control environment. ...
 

Students should be able to: prepare consolidated accounts and explain the accounting principles associated with this area, such as changes part way through an accounting period and in the merger method; appropriately employ relevant accounting standards; evaluate a business entity¡¯s financial statements and provide analysis of performance; explain the problems of profit measurement and......
 

Students should be able to: describe the types of business taxation rules and requirements likely to affect a company (in respect of itself and its employees); describe and discuss how financial reporting can be regulated and the system of International Accounting Standards; prepare statutory accounts in appropriate form for a single company; assess and control the short term financial......
 

Students should be able to: identify and apply management techniques necessary for decision-making that cuts across functional areas; analyse data in support of strategic decision making; contribute to decision making in these areas by advising management. ...
 

Students should be able to: describe the various functional areas of an organisation and how they relate to one another, apply theories, tools and techniques appropriate to a functional area in support of the organisation¡¯s strategy, prepare reports and plans for functional areas, evaluate the performance of functional areas. ...
 

Students should be able to: separate costs into their fixed and variable components and use these in break-even analysis and in decision-making under multiple constraints; establish relevant cash flows for decision making and apply these principles in a variety of contexts including process/product viability and pricing including evaluation of the tension between short-term, ’contribu......
 

Students should be able to: apply both traditional and contemporary approaches to cost accounting in a variety of contexts and evaluate the impact of ’modern’ data processing and processing technologies such as MRP, ERP and JIT; explain and apply the principles of standard costing, calculate variances in a variety of contexts and critically evaluate the worth of standard costing ......
 

The CIMA Certificate in Business Accounting is an entry requirement to the CIMA Professional Qualification and a recognised qualification in its own right. It will give you a solid grounding in the basics of management accounting and business skills. We launched a revised CIMA Certificate in Business Accounting qualification syllabus at our Lecturers’ Conference in March 2006. Ther......
 

The syllabus comprises: Topic and Study Weighting A - Ethics and Business 15% B - Ethical Conflict 10% C - Corporate Governance 10% D - Comparison of English Law with Alternative Legal Systems 10% E - The Law of Contract 20% F - The Law of Employment 10% G - Company Administration and Finance 25% Learning aims Students should be able to: discuss th......
 

The syllabus comprises: Topic and Study Weighting A - The Goals and Decisions of Organisations 20% B - The Market System and the Competitive Process 30% C - The Financial System 20% D - The Macroeconomic Context of Business 30% Learning aims This syllabus aims to test student¡¯s ability to: Distinguish the differing goals of organisations and identify how these differing ......
 

The syllabus comprises: Topic and Study Weighting A - Basic Mathematics 15% B - Probability 15% C - Summarising and Analysing Data 15% D - Inter-relationships between Variables 15% E - Forecasting 15% F - Financial Mathematics 15% G - Spreadsheets 10% Learning aims This syllabus aims to test the student¡¯s ability to: demonstrate the use of basic mathematic......
 

Topic and Study Weighting A - Cost Determination 25% B - Cost Behaviour and Break-even Analysis 10% C - Standard Costing 15% D - Cost and Accounting Systems 30% E - Financial Planning and Control 20% Learning aims This syllabus aims to test student¡¯s ability to: explain and use concepts and processes to determine product and service costs; explain direct, marginal and......
 

This syllabus aims to test the student¡¯s ability to: explain the conceptual and regulatory framework of accounting; explain the nature of accounting systems and understand the control of such systems; prepare and interpret accounts for a single entity; calculate and interpret simple ratios. Note: This syllabus deals with the recording of accounting transactions and the preparation of......
 

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