Studying with Eagle

New to accountancy? Want to know more about finance? Then this is the starting point for you.

At this level you’ll learn the fundamentals of business economics, financial accounting, management accounting, and ethical considerations of commercial activity.

After completing this qualification, you could work in roles such as accounts clerk or within administration, and earn between £25,000 – £28,000 a year. You can also continue with your Eagle subscription and move onto studying CIMA’s CGMA® Professional Qualification, at no additional cost.

About Certificate in Business Accounting

  • Entry requirements

    There are no entry requirements, but you do need to have a good grasp of maths and English, ideally GCSE grade C/4 or above.

  • Certificate in Business Accounting syllabus

    You’ll learn the basics of management accounting, business economics, and financial accounting.

    The course is made up of four subjects. You must pass, or be exempt from, all four subject assessments to be awarded the qualification.

    BA1 Fundamentals of Business Economics

    You’ll learn about the economic and operating context of business, and how competition, financial markets and government economic policy can affect a company.

    BA2 Fundamentals of Management Accounting

    You’ll learn about the techniques of management accounting and the role of management accounting in the commercial and public sector. You’ll gain the skills to plan, control, and make decisions.

    BA3 Fundamentals of Financial Accounting

    You’ll learn how to prepare financial statements for single entities within a conceptual and regulatory framework. You’ll gain an understanding of controls, the nature of errors and how to measure financial performance.

    BA4 Fundamentals of Ethics, Corporate Governance and Business Law

    You’ll learn how ethics is essential to commercial activity. You’ll be able to identify ethical dilemmas, understand the implications, and appropriate resolution.

  • How is this course assessed?

    All assessments are computer-based objective tests, and are 2 hours each. The exams can be sat at any time of the year, and can be taken in any order. All assessments are marked by computer and you will be given a provisional result at the end of the exam. This will then be confirmed on your My CIMA account within 48 hours.

    Subjects BA1, BA2 and BA3 have 60 objective test questions, while the BA4 assessment has 85 objective test questions. The tests are made up of multiple-choice, number entry, and drag and drop, and other question formats.


    For the Certificate in Business Accounting objective tests you need to get a scaled score of 100, with 150 being the maximum available.


    If you are unsuccessful in your first attempt, don’t worry you can resit your exam. These exams are on demand you can sit this as soon as you feel ready.

    Booking your exams

    Log in your MY CIMA account and select ‘schedule your exam’. This will transfer you to the Pearson VUE website where you can select your exam, date, and time, and complete your booking.

  • What’s included and what support will I get?
    • Tutor-led knowledge and application modules, delivered by Kaplan, CIMA’s only official publisher. Every module and topic has been through a detailed design process to make sure each area is explained clearly, and gives you the knowledge you need to pass your exams.
    • Unlimited access to the Certificate in Business Accounting content with access to other levels, empowering you to progress when you’re ready, at no extra cost.
    • Integrated Kaplan Workbook: interactive learning guide that you will use alongside your online tutor-led videos. The integrated workbook helps you keep all your notes in one place, making revision easier and more efficient
    • For Case Study, you’ll receive specific resources written especially for the live pre-seen scenario
    • Study Text: the only CIMA approved text, written by Kaplan Publishing, with full syllabus coverage
    • Exam Kit: the only CIMA approved exam kit, with hundreds of practice questions to get you exam ready
    • Study programme: a guide to give you structure to your studies, bringing together all elements of your learning. Made by expert tutors, it will guide you through the whole syllabus
    • Online practice questions: interactive practice questions for every subject plus an auto marked mock exam. Realistic case studies provide context of how concepts will be seen in real life
    • You’re fully supported with access to expert tutors, seven days a week. Responding via email within four working hours.
    • You’ll be assigned a mentor to help and guide you through the order of subjects to study. You can contact them wherever you need to throughout your course and get a response within 24 hours, Monday to Friday
    • Your subscription includes all the online content you need to succeed, but if you want to supplement your learning with books, Eagle students get 50% off hard copy study materials.

    CIMA registration, student membership, and exam fees not included.

    For full details on Academic and Mentor support opening hours, please visit the contact us page.

  • What could I do next?

    After completing this level, you could work in roles such as accounts clerk or within administration, and earn between £25,000 – £28,000 a year. Alternatively, if you want to continue studying, your Eagle subscription gives you unlimited access to all levels. This means you can go on to CIMA’s CGMA® Professional Qualification and work your way up to become a Chartered Management Accountant.

  • Additional costs

    You will need to register with CIMA as a student and pay a registration and annual student membership fee, as well as exam fees. These fees are in addition to your course fees. Find out more about these fees on the AICPA & CIMA website launch.

rosette pictogram
CIMA Membership →



You are required to become a student member of the Chartered Institute of Management Accountants (CIMA) to fulfil your qualification.

Become a member on the AICPA & CIMA website launch

pictogram of a computer screen
Booking your exams →



Log in your MY CIMA account and select ‘schedule your exam’. This will transfer you to the Pearson VUE website where you can select your exam, date, and time, and complete your booking.

Book an exam on the AICPA & CIMA website launch

Pay for your course by subscription

With Eagle, you’re free to manage your costs and choose how often you want to pay, and for how long. You can choose to pay monthly, quarterly, or annually and you can take a break anytime. No ties. No contract. No catch.

Pay monthly


£55/month billed monthly
Pay for your course every month, with no tie-in or contract.
Get monthly CIMA plan
check Try free for 7 days

Pay quarterly


SAVE £15
£50/month billed quarterly
Pay for your course every 3 months, with no tie-in or contract.
Get quarterly CIMA plan
check Try free for 7 days
Best Deal

Pay yearly


SAVE £130
£44/month billed yearly
Pay the full amount, once a year.
Get yearly CIMA plan
check Try free for 7 days