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Would you like to achieve an excellent online accredited UK qualification, which will demonstrate a high level of skill and knowledge? Look no further than this fantastic CIMA Certificate – BA3 Fundamentals of Financial Accounting online course.

This excellent CIMA Certificate – BA3 Fundamentals of Financial Accounting unit of CIMA Certificate in Business Accounting qualification is intended for all learners who hope to gain an accredited Financial Accounting certificate, which will enable learners work in a financial accounting type role. During this CIMA accredited BA3 Fundamentals of Financial Accounting unit learners will obtain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. In addition, learners of this Financial Accounting course will develop an understanding of double-entry bookkeeping, will learn to apply controls in accounting systems, and will gain learn to measure financial performance through basic ratios.

Learning with Global Edulink has many advantages. The course material is delivered straight to you, and can be adapted to fit in with your lifestyle. It is created by experts within the industry, meaning you are receiving accurate information, which is up-to-date and easy to understand.

This course is comprised of professionally narrated e-Learning modules, interactive quizzes, tests and exams. All delivered through a system that you will have access to 24 hours a day, 7 days a week for 365 days (12 months). An effective support service and study materials will build your confidence to secure your qualification.

Course Objectives:

  • Accounting principles, concepts and regulations
  • Recording accounting transactions
  • Preparation of accounts for single entities
  • Analysis of financial statements

The main objective of this subject is to obtain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. These statements are prepared within a conceptual and regulatory framework requiring an understanding of the role of legislation and of accounting standards. The need to understand and apply necessary controls for accounting systems, and the nature of errors is also covered. There is an introduction to measuring financial performance with the calculation of basic ratios

Course Benefits:

  • Gain an accredited UK qualification
  • Access to excellent quality video tutorials
  • Learners will be eligible for an NUS Discount Card
  • Excellent tutor support Monday-Friday
  • One year’s access to the course
  • Support by phone, live chat, and email
  • Join a friendly online learning platform

Course Units:

  • Module 01: Financial Reporting
  • Module 02: The Accounting System
  • Module 03: The Bookkeeping Process
  • Module 04: Producing a Trial Balance and Financial Statements
  • Module 05: Recording Transactions
  • Module 06: The Regulatory Framework
  • Module 07: Inventory
  • Module 08: Non-current Assets
  • Module 09: Intangible Assets
  • Module 10: Dealing With Errors
  • Module 11: The Manufacturing Account
  • Module 12: Incomplete Records
  • Module 13: The Statement of Cash Flows
  • Module 14: Financial Statements
  • Module 15: Capital Structure

Method of Assessment:

You will be assessed by official exam, which is not included in the cost of this course and you need to purchase exam separately. 

Exam details listed below:

  • Format: computer based
  • Length: 2 hours
  • Questions: BA1, BA2 and BA3 each contain 60 objective test questions, while BA4 contains 85 objective test questions.
  • Marking: computer marked
  • Results: provisional result available immediately followed by confirmation no more than 48 hours later

CIMA is working in partnership with Pearson VUE, who have over 20 years of experience in offering electronic testing and run computer based assessments for all levels of CIMA qualifications. There are currently over 5,000 Pearson VUE test centres in 178 countries. Locations of Pearson VUE test centres can be found on the CIMA website.


This BA3 Fundamentals of Financial Accounting course will help you to achieve the CIMA Certificate in Business Accounting. By successfully completing the BA1, BA2, BA3, and BA4 you will achieve a CIMA Certificate in Business Accounting.

Awarding Body:

CIMA is the world’s leading, and largest, professional body of management accountants. Their unique blend of management accounting, financial accounting and business-focused subjects produces competent and confident CGMAs who can lead their organisations to sustainable success.

Entry Requirements:

The CIMA Certificate in Business Accounting does not require formal entry qualifications. As such it provides open access to a stand-alone business and accounting qualification and a springboard to the Professional Qualification for those without a relevant degree or other accounting qualification. Students are expected to have a good level of mathematics and English language to successfully gain the qualification.


A CIMA accredited qualification from Global Edulink will open up many career options, whether you hope to work in finance, project management, or accountancy. Those who have successfully achieved a CIMA accredited qualification from Global Edulink can also progress to higher levels of study, and will be able to command a large salary. According to payscale.com, professionals who are CIMA qualified can earn at least £31,000 per annum, which will increase with experience.

Upon successful completion of this course you could fulfil any of the following roles:

  • Actuarial analyst (average UK yearly salary according to payscale.com: £33,491)
  • Chartered accountant (average UK yearly salary according to payscale.com: £34,954)
  • Certified Public Accountant (average UK yearly salary according to payscale.com: £41,252)
  • Data analyst (average UK yearly salary according to payscale.com: £25,528)
  • Economist (average UK yearly salary according to payscale.com: £36,074)
  • Financial analyst (average UK yearly salary according to payscale.com: £31,025)

Course Curriculum

1: financial reporting
Financial Reporting 00:00:00
2: the accounting system
The Accounting System 00:00:00
3: the bookkeeping process
The Bookkeeping Process 00:00:00
4: producing a trial balance and financial statements
Producing a Trial Balance and Financial Statements 00:00:00
5: recording transactions
Recording Transactions 00:00:00
6: the regulatory framework
The Regulatory Framework 00:00:00
7: inventory
Inventory 00:00:00
8: non-current assets
Non-current Assets 00:00:00
9: intangible assets
Intangible Assets 00:00:00
10: dealing with errors
Dealing With Errors 00:00:00
11: the manufacturing account
The Manufacturing Account 00:00:00
12: incomplete records
Incomplete Records 00:00:00
13: the statement of cash flows
The Statement of Cash Flows 00:00:00
14: financial statements
Financial Statements 00:00:00
15: capital structure
Capital Structure 00:00:00
£299 £79 (inc. VAT)

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  • 365 Days
  • Course Certificate
  • Awarded by 'CIMA'
  • 32Guided Learning Hours
  • Course Material
  • 15 Number of Modules
  • Official Exam

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