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Chartered Institute of Management Accounting (CIMA)

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  • Academic Title
    Chartered Institute of Management Accounting (CIMA)
  • Course description
    CIMA is quite unlike other accounting or financial qualifications. Its scope extends far beyond pure accountancy and even most management training courses. It is a complete education for business in the twenty-first century and it is recognised and valued the world over.

    By completing the CIMA qualification you will show to employers that your skills set is far greater than number crunching alone. You will have developed key decision-making, management, strategic and analytical skills.

    Year after year, the world’s most prestigious employers put CIMA at the top of their list of preferred business qualifications. CIMA will be your passport to career success in any field you choose: commerce, financial services, consultancy, government, the public sector, or manufacturing.

    By becoming a member of the Chartered Institute of Management Accountants (CIMA), you will attain the world’s most prestigious qualification for strategic and financial management. It is your true global currency.

    The Certificate in Business Accounting consists of the following five papers:

        C1 Management Accounting Fundamentals

        C2 Financial Accounting Fundamentals

        C3 Business Law

        C4 Economics for Business

        C5 Business Mathematics

    The University does not currently offer tuition at this level. Most of our students gain exemption from this level by obtaining the Association of Accounting Technicians (AAT) qualification first or by obtaining a university degree in subjects such as Accountancy or Business Studies.

    The Managerial Level consists of the following six papers:

        P1 Management Accounting Performance Evaluation

        P2 Management Accounting Decision Management

        P4 Organisational Management and Information Systems

        P5 Integrated Management

        P7 Financial Accounting and Tax Principles

        P8 Financial Analysis

    Before sitting the papers in the Managerial Level, students must have passed (or been exempted from) all of the Certificate in Business Accounting papers.

    The University is offering tuition for all of these Managerial Level papers in 2004/5. CIMA allows students to sit for these papers in any order.

    The Strategic Level consists of the following three papers:

        P3 Management Accounting Risk and Control Strategy

        P6 Management Business Strategy

        P9 Management Accounting Financial Strategy

    Before sitting the papers in the Strategic Level, students must have passed (or been exempted from) all of the Managerial Level papers. Students are required to sit all of the papers at the same diet.

    The University is offering tuition for all of these Strategic Level papers in 2004/5.

    The Test of Professional Competence in Management Accounting

    This is CIMA’s final examination.

    Before sitting this paper, students must have passed all of the papers of the Strategic Level. CIMA prefers and recommends that students have completed their practical experience before sitting this paper, although this is not an absolute requirement. The University is not offering tuition for the Test of Professional Competence in Management Accounting in 2004/5, but intends to offer this at a later date as existing students progress to this paper.

    Key features

    The delivery of the programme is via a conventional classroom approach and each class is taught by an appropriately qualified member of staff. Whilst there is a certain amount of lecture style delivery, students are expected to contribute to classroom discussions on the topics being introduced. Given the technical nature of many of the CIMA papers, students will also find that a significant amount of class time is used on practical workshops. These workshops will involve individual and/or group working to tackle problems in preparation for the type of examination question that will be faced in the May examinations.

    The delivery of the programme is by the Lincoln Business School’s accountancy and finance group. This group comprises seven full-time members of academic staff and a small number of highly qualified part-time members of staff.

    The staff within the group hold a variety of qualifications, including memberships of the Charted Institute of Management Accountants, the Institute of Chartered Accountants and the Chartered Institute of Public Finance and Accountancy. The involvement of these staff with their respective professional bodies includes examining and local branch activities.

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