CIMA QUALIFICATIONCIMA Certificate in Business AccountingCIMA Professional QualificationMAY 2011
IntroductionBy picking up this brochure, you are clearly considering orcontinuing the journey to becoming a Chartered ManagementAccountant. This career path will open many opportunities foryou, arguably more than any other. It is exciting and needsyour absolute commitment and motivation. Like any journey,it is better to make it with someone who knows the pitfalls, canoffer advice and guidance to make it as easy as possible foryou. BPP would like to guide you on this journey.Finance and accountancy is at the heart of all businessesacross the world. Professional accountants and strategicbusiness thinkers alike provide the kind of expertise andadvice that helps drive growth and economic prosperity. Thecomprehensive CIMA qualification offers you the depth andbreadth of skills in finance and business so you can make adifference to the bottom line of your business and takeadvantage of the opportunities that come your way.At BPP we understand that you are busy professionals whowant flexible study solutions to help make effective use ofyour time and build a balance between work and life. That’swhy we offer a range of flexible classroom and distancelearning courses designed to fit your lifestyle. Our excellencein teaching is brought to you by our experienced and qualifiedtutors - who deliver training using a mixture of innovative BPPLearning Media study materials and interactive teachingstyles.With a thorough programme of study, a lot of hard work andthe support of an experienced team here at BPP you canrealise your ambition of becoming a professionally qualifiedmanagement accountant. Come to one of our open days orcall us today to find out how we can help you to unlock yourpotential.Dorina BadeaManaging DirectorBPP Professional Education Romania
Your journey through the CIMA QualificationThe full CIMA (Chartered Institute of Management Accounting) Qualification comprises the CIMA Certificate inBusiness Accounting and the CIMA Professional Qualification. You will need to pass both and provide three yearsapproved practical experience to qualify as a Chartered Management Accountant.CIMA Certificate in Business Accounting Your entry route to the CIMA Professional Qualification. Introduces you tothe concept of management accounting and overviews the fundamentalsof business and accounting. Exemptions may be available if you havestudied a relevant qualification or degree.CIMA Professional QualificationSpecialises in accounting for business and offers you a qualification that isrecognised by employers around the world. The Professional Qualificationsyllabus is split into four key areas: Operational level – you must pass three exams Management level – you must pass three exams Strategic level – you must pass three exams Professional Competence level – you must pass this exam based on a case study.The awards issued at each level of the CIMA qualification are accredited in their own right and recognisedthroughout the world. For example, The CIMA Certificate in Business Accounting is a stand-alone qualification thatalso provides a strong introduction to the full CIMA Qualification.1
CIMA Certificate in Business AccountingThe CIMA Certificate in Business Accounting is ideal if you are new to the world of business qualificationsbecause it offers a solid grounding in the basics of management accounting, financial accounting and business.It is also a stepping stone towards the CIMA Professional Qualification. It will introduce you to the concept ofmanagement accounting and the quantitative analysis and forecasting techniques used by Chartered ManagementAccountants. It will ensure you understand the regulatory framework of accounting, how accounts are prepared, theprofessional values and ethical standards expected of accountants and the economic environment in whichorganisations operate. Successful completion of the CIMA Certificate in Business Accounting will provide you with aroute into many varied business areas.The are five exams comprising the CIMA Certificate in Business Accounting that you must successfully complete (orbe exempt from):C01Fundamentals of Management Accounting2 hour assessment comprising 50 questionsC02Fundamentals of Financial Accounting2 hour assessment comprising 50 questionsC03Fundamentals of Business Mathematics2 hour assessment comprising 45 questionsC04Fundamentals of Business Economics2 hour assessment comprising 75 questionsC05Fundamentals of Ethics Corporate Governance and Business Law2 hour assessment comprising 75 questionsCIMA Professional QualificationCIMA Professional Qualification – the only qualification with a sole focus on accountants in business – offers you aqualification that is recognised by employers around the world. The Professional Qualification syllabus comprises 3learning pillars: Enterprise pillar Performance pillar Financial pillarEach learning pillar is divided into 3 progressive levels: Operational level - you must pass three exams Management level - you must pass three exams Strategic level - you must pass three examsThe final Test of Professional Competence in Management Accounting (formerly TOPCIMA), comprises theassessment of your work-based practical experience (Part A) and the case study exam (Part B). Visitwww.cimaglobal.com for full syllabus details, past exam papers and information on CIMA’s Practical ExperienceRequirements.2
Registration with ntsValidate yoursubmissionExemptionsawardingRegister online to receive CIMA ID ster-as-a-student/Pay online or by phone for initial subscription and registrationTranslate and authorise diploma/transcripts via HR Department or non family members(‘I authorise it is a true copy and translation of the original’, signature, contact details)Fax or email confirmation of payment and authorised diploma/transcripts to the attention ofStudents Admission at:Fax: 44 870 787 9408 or Email: email@example.comAwait exemption status (up to 20 days) or start the preparation for C1/C2 as these papers arethe basics of P1/F1 and review is required even if you receive exemptionsMay 2011 exam sittingKey datesAssuming you intend to move tothe Managerial level of the CIMAqualification after completing theCertificateinBusinessAccounting, we strongly adviseyou to consider the dates in thetable on the right.Register with CIMA by31 January 2011BPP courses towards Operational level commenceFebruary 2011You must complete all five papers from the Certificate by thisdate1st March 2011CIMA deadline for exam entry to Managerial level exams14 March 2011Professional Exam Dates24, 25, 26 May 2011The ExamYour performance on the CIMA Certificate in Business Accounting is tested by Computer Based Assessment(CBA) where you must score 50% to pass each paper. All CBAs are set and controlled by CIMA and can be sat atBPP’s training centre in Bucharest. The regulations for and the contents of the assessments are strictly controlledby CIMA. You must have a CIMA ID before booking a CBA. BPP Romania is a CIMA CBA approved centre.To register for CBAs please contact Oana Funaru at firstname.lastname@example.org.On average, it should take you one year to complete and be awarded the CIMA Certificate in Business Accounting.This will enhance your CV and pave the way to further your business career.CBA offers you three main benefits: You can be assessed by CBA at a BPP training centre whenever you’re ready Your results and feedback are available to you immediately Should you need to re-take an assessment you can re-sit at a time and place that suits you.All Operational, Management and Strategic levels are examined via three hour paper-based exams which can betaken at locations across the globe, set by CIMA. You will also receive 20 minutes reading time on top of the threehour exam period. The exams can be taken in May and November. Your paper-based exam location will bedetermined upon booking your exam directly with CIMA.3
Look no further than BPP for a training specialist to help you achieve your CIMA training goals. BPP is the numberone provider for professional training towards the CIMA qualification in UK and ON4 More than 200 permanent tutors group-wide Your study is completely co-ordinated, including the course, study materials and tutors Study materials from BPP Learning Media, providers of the largest and most comprehensiverange of CIMA study materials on the market. NEW online learning resource - MyStudy - has been developed to support you during yourclassroom courses. Training offered over weekends to help you make the most effective use of the time you spendpreparing for your CIMA examinations. Computer based assessment (CBA) at our study centre in Bucharest 7 global prize winners studied at BPP at the November 2009 sitting. CIMA Learning Quality Partner for both classroom and distance learning courses, the highestlevel of accreditation available to training providers. Experienced, professional, tutors who know what it takes to succeed in the exam. Helped thousands of students through the CIMA Certificate in Business Accounting. Training provider for 90% of FTSE 100 companies in the UK. Our pass rates are consistently higher than the CIMA global average. Europe’s largest professional finance training organisations.
BPP study solutionsBPP Professional Education largely owes its success and international development to its carefully designed trainingmethodology. Now, this invaluable program will contribute to your success.BPP’s Study Solutions for CIMA are structured, exam-focused and practical, giving you all the necessary technicalinformation, skills, motivation and support to be successful in your exams.Our extensive classroom study package includes: Intensive courses Experienced tutors providing support in class andavailable by email and telephone until your exam date MyStudy – ourcontainingfullonline enhanced study systemaudiorepresentations forall*recordingsandgraphicchapters of feeder, coursenotes coupled with questions debriefs, giving you thepossibility to rehearse and review the material anytime you need. For more information and to seeMyStudy demos please visit www.bpp.ro.(*MyStudy is not available for the variant papers F6RO and F4 GLO for December 2010) Measurable Performance Mock Exams – 1 FreeMock exam is included in each course Course materials including Study Text, Practice andRevision Kit, Course Notes designed by our elines) and course tests Feedback Report prepared by the tutors appraisingyou of your performance in class Attendance Reports, for corporate clients, both dailyand at the end of the course session Premier location in central Bucharest where you can also use our facilities for self study Coffee, tea, water Free internet access and available computers5
Best practice for exam preparationBPP’s approach to exam preparation will help build your core skills and enhance your exam technique. Our studentswho follow this approach consistently achieve higher pass marks.Step 1The taught phase enables you to gain knowledge and introduces key exam skills.You will benefit from: Support and guidance from our professionally qualified tutors. Feeder courses that give you knowledge and understanding of technical issues so youcan be completely confident with your subject. Question practice to enable you to gain an understanding of the approach required forthe exam. State of the art study class facilitiesStep 2The revision phase helps your understanding and application of key syllabus areas andhow to apply key exam techniques.You will benefit from: Exam targeted question practice with valuable feedback. Comprehensive review of key areas of the syllabus. Advice on how to choose the right questions and exam techniques. Guidance on using the correct exam proformas and writing style.Step 3The exam practice phase allows you to perfect your exam technique, giving you theconfidence you need to tackle the exam and pass with flying colours.You will benefit from: The opportunity to attempt targeted mock exam questions under timed conditions. Feedback given during the day allowing you to practice improvements to yourquestion technique. Debriefs of the questions and helpful tips from a BPP qualified tutor.Full preparation for the examOur CIMA courses are integrated to cover three key learning stages that we believeare crucial to you passing the exam.6
NEW010from 2MyStudyMyStudy is BPP’s new personal online learning system which you can access now, directly from your computerwherever you have internet access. An online learning resource designed to support you wherever you are A comprehensive collection of classroom recordings for every session Interactive versions of key study materials. Additional testing facilities. Offered with every traditional classroom and online classroom course.Benefits Saves time studyingIt will help you manage your home study time efficiently. You won’t have to go over difficult tounderstand notes you scribbled in class, you can just review the topic again by simply logging online. Focus on what you need to learnIt will provide you with a selection of study tools which are specifically designed to focus on what youneed to learn to achieve exam success. Replay and review key topicsMyStudy contains a recording of every topic in the course notes, so you can review and relearn asmany times as you want. Practice & revision kit question debriefsYou’ll be able to retest yourself over and over again when struggling to grasp concepts. Study anytime, anywhere you wantConnect to MyStudy at your home, in your office, in the park,on the train or anywhere you have internet access. Simple and straightforwardEducational content is clearly sign posted and drop downmenus help you navigate the MyStudy system easily. It’s part of your package – no additional chargeYou’ll be able to access MyStudy if you choose to register toclassroom courses.7
Study MaterialsIf you are attending the CIMA Certificate in Business Accounting courses with BPP you will receive a full studymaterial package including Course Notes, Study Text, Practice and Revision Kit and Course CompanionStudy TextOur study texts comprehensively cover the syllabus so can review all the information in the syllabus, link topicstogether and use the exam question bank to prepare for the exam.Course Companion OR Home Study Guidance ProgrammeTo channel and focus your study time, these include ‘Big Picture’ syllabus maps, real-life case studies so you canbring the subject to life and progress tests to make sure you stay on track in and out of the class.Course Notes and FolderIncluding diagrammatic overviews of each chapter and chapter summaries to reinforce what you have learned.Practice and Revision KitIncludes banks of test questions, two mock assessments and guidance for approaching the actual CBA so you’ll befully prepared.Passcards*Pocket or handbag sized revision cards so you can quickly and easily revise the key topics and make use of anyspare time leading up to the exam.i-Pass CD ROM*In the same format as the actual CIMA CBA, this tool simulates the exam and generates questions from a vast bankto prepare and help you feel comfortable with the exam format.Multiple Choice Question (MCQ) Cards*This handy sized, paper-based question bank includes 150 questions allowing youto practice questions on the go.* Available on special request for individual study.8
Online ClassroomStudy at your own paceOur Online Classroom gives you all the structure of a BPP classroom course but with all the flexibility of a distancelearning programme.The main benefits of the Online Classroom course are: You’ll be assigned a BPP classroom tutor who stays with you every step of the way Flexible start dates (a course starts every four weeks for Knowledge module papers) You have online classmates so you aren’t studying alone Regular interaction via online forums and updates from your tutor Focused online and physical study materials including comprehensive classroom recordings and BPP’sclassroom course notes All supported by MyStudy, our online learning resource You’ll get a combination of physical (Study Text, Practice & Revision Kit, Course Notes, Passcard, i-Pass CD*,MCQ Cards*, Course Exams’) and online learning materials, as well as ‘Student Cohort’ materials – designed,produced and delivered specifically for you and your online classmates*Available only for Certificate Level.‘Available only for Professional Level.TRY IT OUT NOW!Watch our Online Classroom course video, try out demo’s of lectures and find outmore details regarding access, tutor support and pass assurance.www.bpp.com/cima/onlineclassroomThe key difference between our CIMA online learning package and other distance learning options is that you will begiven access to your own dedicated tutor to guide you through every step of the course. So you can expect chapterby-chapter guidance and weekly feedback on your progress.You will also have access to benchmark data to see how your peers are doing as well as a question and answerforum.9
Course Dates and FeesCIMA Certificate in Business AccountingCourse datesC01 - Fundamentals of Management AccountingUp to requestC02 - Fundamentals of Financial AccountingUp to requestC03 - Fundamentals of Business Mathematics12, 13, 19 MarchC04 - Fundamentals of Business EconomicsUp to requestC05 - Fundamentals of Ethics, Corporate Governance and Business LawUp to requestCIMA Operational LevelCourse datesE1 Enterprise Operations12, 13, 26, 27 February, 5 MarchP1 Performance OperationsUp to requestF1 Financial Operations12, 13, 26 March, 9, 10 AprilCIMA Specialist TutorsDORINA BADEA, ACCA qualified, built up a strong financial background working in successfulgroups of companies such as Porsche Finance Group as CFO and Altex (Credex) Group as CEO.She worked in the projects for setting-up various finance companies including a bank, an insurancebroker, a leasing and a consumer finance company by elaborating strategies and monitoringperformance during her more than 12 years of professional finance experience.CRISTINA GUTU successfully delivers open, tailored and ACCA courses in financial accountingand auditing line of business. Cristina’s practical experience gained working for Deloitte places herin a unique position of understanding clients' activity as well as helping participants to relate thetopics covered to their daily activity. Cristina is an ACCA member and also a member of theRomanian Chamber of Financial Auditors (CAFR) and of the Romanian Body of Expert andLicensed Accountants (CECCAR).DRAGOS CABAT has more than 7 years of financial professional experience as a Chief FinancialConsulter at Interwam, branch manager and project manager at unicredit Romania. As a projectmanager he was in charge with the professional development of the employees (branch managers,relationship managers, credit risk officers) in different areas using credit risk strategies, financialanalysis, Basel II requests, specialised products, guarantees.10
BPP International CentersBulgaria 1 University Park Street, Studentski grad.www.bpp.com/bulgariaMalta Level 1, Tower Business Centre,Tower StreetSwatar BKR 3013www.bppmalta.comChina Room 1813-1814, Yuantong Building, No.1101 Pudong Road South, Shanghai, PRC, 200120www.bppchina.comPoland Aktyn Business Centre, ul. Chmielna,Czech Republic Andel Business CentreSlovakia Apollo Business Centre II, Block C, Prievozska4/B, 2 floor, 82109 Bratislavawww.bpp.skRadlická 1c, 150 00 Prague 5, Second Floorwww.bpp.com/czechrepublicHungary Károly krt. 3/A, H-1075 Budapestwww.bpp.com/hungaryIreland 5 Lad Lane, Dublin 2www.bpp.com/irelandBPP Professional EducationRoman
(CBA) where you must score 50% to pass each paper. All CBAs are set and controlled by CIMA and can be sat at BPP’s training centre in Bucharest. The regulations for and the contents of the assessments are strictly controlled by CIMA. You must have a CIMA ID before booking a CBA. BPP Romania is a CIMA CBA approved centre.
A ceer Ar As A chArtered globAl mAnAgement AccountAnt er t h A i ss. With cgmA, i cAn reAch for my Ambitions. 3 hy become a Chartered Global Management Accountant with CIMA? W 3ccounting and so much more A 4 The CIMA difference 5 Who is CIMA? 5 Why choose CIMA?
FINANCIAL ACCOUNTING : MEANING, NATURE AND ROLE OF ACCOUNTING STRUCTURE 1.0 Objective 1.1 Introduction 1.2 Origin and Growth of Accounting 1.3 Meaning of Accounting 1.4 Distinction between Book-Keeping and Accounting 1.5 Distinction between Accounting and Accountancy 1.6 Nature of Accounting 1.7 Objectives of Accounting 1.8 Users of Accounting Information 1.9 Branches of Accounting 1.10 Role .
Advanced Management Accounting CIMA (P2) The best things in life are free To benefit from these notes you must watch the free lectures on the OpenTuition website in which we explain and expand on the topics covered. In addition question practice is vital!! You must obtain a current edition of a Revision / Exam Kit - the CIMA approved publisher is Kaplan. It contains a great number of exam .
than shown above: Level 4 – ANALYSIS; and Level 5 – EVALUATION. The verbs used at the beginning of learning outcomes for subjects in the CIMA Certiﬁcate in Business Accounting are all at Levels 1 to 3. Verbs at Levels 4 and 5 are not used in this qualiﬁ
Level 3 LCCI Level 3 Certificate in Business Statistics (VRQ) CIMA Certificate in Business Accounting (2011): C03 Fundamentals of Business Mathematics The Chartered Institute of Management Accountants (CIMA) Level 4 LCCI Level
business and financial management. On average, CIMA members are earning just under 67,000 per annum while CIMA fellows are . salary. Management accountants typically earn 35,000 and financial analysts/business analysts 39,000 per annum on average, including bonus. However, many are already
CIMA Botswana part qualified salary survey 2010. CIMA salary survey 2010 – Botswana Executive summary 1 Main findings 3 Salaries and bonuses 3 Sector 3 Job role 3 Future 3 Recruitment and retention 4 Satisfaction with salary and benefits 4 Benefits received 4 Importance of benefits 5
of tank wall, which would be required by each design method for this example tank. The API 650 method is a working stress method, so the coefficient shown in the figure includes a factor of 2.0 for the purposes of comparing it with the NZSEE ultimate limit state approach. For this example, the 1986 NZSEE method gave a significantly larger impulsive mode seismic coefficient and wall thickness .