CIMA Certificate - Fundamentals of Financial Accounting (BA3)

Can be taken anytime
Course Type
Professional Training Course
Course Fee
$175 $150 only

Course Overview

Gain a complete understanding of the Fundamentals of Financial Accounting and continue your journey towards the CIMA Certificate in Business Accounting with this training package.

Who should take this course

As unit two of an entry-level qualification, this course is perfect for those who have completed unit one (CIMA Fundamentals of Management Accounting C01) and want to continue their journey into the accounting for business industry.


There are no pre-requisites for this course, however, as this is unit two of five, completion of the Fundamentals of Management Accounting (C01) unit is highly recommended.

Course content

This course covers the fundamentals of financial accounting (C02).

  • Get to grips with the core concepts that relate to accounting for business and how these can be applied to real experiences.
  • Introduce yourself to the principles of ledger accounting, including the principles of double-entry bookkeeping, the preparation of cash and bank accounts, petty cash statements, non current asset registers and accounts for payroll.
  • Explore how to prepare accounts for transactions gaining insight into accruals and prepayments, bad debts and allowances for receivables and inventories, whilst also learning how and where to make necessary adjustments.
  • Discover what internal and external audits are and the basics of what they entail. Distinguish between them and learn more about why they are so important for the operations of a business.
  • Learn how to correct errors in accounting,
  • Explore the natures of fraud and how it can be detected and prevented to ensure that the integrity of the business is not affected.

About Course Provider

e-Careers comprises of passionate and talented educationalists who support over 325,000 students all over the world.

The institution consists of around 200 individuals, who all specialise in their own aspects of combining education with technology.

e-Careers has established relationships with many awarding bodies, instructors and educational institutions to bring its students training and qualifications in an E-Learning format.

e-Careers is a true \\"EdTech\\" institution.

e-Careers believes that technology and certain types of education must go hand in hand to ensure future human evolution.

e-Careers is an industry leader in the use of technology to DELIVER training and qualifications as well as contributing to the industry in ground breaking methods of E-Learning content DEVELOPMENT.

The ability to master both DELIVERY and DEVELOPMENT makes e-Careers a true EdTech institution.