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Certificate Level - Fundamentals of Financial Accounting (FFA) cimaX

Fundamentals of Financial Accounting

The main objective of BA3 is to obtain practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. Therefore, the key areas covered in BA3 are as follows.

  • Conceptual and regulatory framework (legislation and accounting standards) required to prepare financial statements.
  • Developing an understanding of double-entry bookkeeping.
  • Knowledge, understanding and application of controls in accounting systems.
  • Measurement of financial performance through basic ratios.

Learning Outcomes

The Fundamentals of Financial Accounting course consists of following learning modules.

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

    Vidya Rajawasam
    ACMA, CGMA, MBA
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