Chartered Institute of Management Accountants – CIMA


CIMA is the world’s leading & largest professional body of Management Accountants with 195,000 members and students in 176 countries. It is an international qualification that enables person to make a career that is recognized worldwide.

What do CIMA Members do?

CIMA Members are qualified to work across an organization, not just in finance. Because in addition to strong accounting fundamentals, CIMA teaches strategic business and management skills to:

  • Analyze information for business decisions
  • Formulate business strategy to create wealth and shareholder value
  • Identify and manage risk
  • Apply accounting techniques to plan & budget
  • Communicate and explain the numbers to non-financial managers

Entry Route for CIMA Qualification:

To become a CIMA Qualified, one has to clear 15 exams. CIMA Global provides different pathways of completing CIMA Professional Qualification. Undergraduates have to take 15 exams while MBA/CA/CWA/PGP MA have to take 5 exams to become CIMA member.



XII Passed

15 Exams

Graduate from Non-commerce stream

15 Exams

Commerce Graduate

9 Exams


5 Exams



CIMA Levels:

1.      Certificate in Business Accounting (CBA)

2.      Operational Level

3.      Managerial Level

4.      Strategic Level


CIMA Certificate in Business Accounting (CBA)

CIMA – CBA is a stepping-stone to the CIMA Professional Qualification. Entry into the CBA is open to all. All you require is a need to succeed in business and be competent in mathematics and the English language


C01: Fundamentals of Management Accounting

  • Preparing integrated accounts in a costing environment
  • Using break-even analysis in making short-term decisions and other basic approaches to decision making
  • The role of management accountants in business
  • The role of CIMA

C02: Fundamentals of Financial Accounting

  • Preparing accounts for transactions
  • Preparing financial statements
  • Control techniques and how they’re used to correct accounting errors

C03: Fundamentals of Business Mathematics

  • Solving equations
  • Calculating probability
  • Summarizing and analyzing data
  • Forecasting techniques, how to apply them and the use of spreadsheets to calculate and present data

C04: Fundamentals of Business Economics

  • The influence of market forces on prices
  • The effects of government intervention in stabilizing prices
  • Why markets sometimes fail
  • An overview of the financial system
  • How markets and institutions enable commerce and development

C05: Fundamentals of Ethics, Corporate Governance and Business Law

  • How corporate governance affects how organizations are run
  • Contract law, the English legal system and how it compares with others around the world
  • The importance of ethical behavior, how ethical conflicts can arise and how they might be resolved

Eligibility: XII Pass

Training Fees: INR 22,000 + Taxes

Duration: 6 Months (Weekends Only)

Exemption: CBA level is exempted for all commerce graduates, CA, CWA and MBA


Operational Level

Enterprise Operational:

  1. Use IT policy and practices to implement strategy
  2. Use marketing techniques and tools to implement strategy
  3. Demonstrate understanding of process efficiency and quality
  4. Use people management to successfully implement strategy

Performance Operation:

  1. Calculate and analyze cost of products etc
  2. Forecast and budget for organizational activities
  3. Evaluate capital expenditure
  4. Manage short-term finance (e.g. cash)

Finance Operation:

  1. Set up and manage ledger systems
  2. Use IFRS and GAAP
  3. Prepare financial statements for single company
  4. Prepare basic tax computation

Eligibility: CBA, Commerce Graduate

Training Fees: INR 25,000 + Taxes

Duration: 4 Months (Weekends Only)

Exemption: Operational level is exempted for all CA, CWA and MBA

Managerial Level

Enterprise Management:

  1. Analyze competitive environment
  2. Plan, set up, manage and execute projects
  3. Lead team (including managing conflict, disciplining)
  4. Negotiate and communicate effectively

Performance Management:

  1. Advise on product manufacture and pricing
  2. Plan and manage cost for competitive advantage
  3. Design and manage budgeting system
  4. Evaluate performance of organizational units

Finance Management:

  1. Evaluate and apply IFRS
  2. Prepare complex group accounts
  3. Analyze and interpret financial statements
  4. Prepare Corporate Social Responsibility reports

Eligibility: CBA, Commerce Graduate

Training Fees: INR 25,000 + Taxes

Duration: 4 Months (Weekends Only)

Exemption: Managerial level is exempted for all CA, CWA and MBA


Strategic Level

Enterprise Operational:

  1. Analyze competitive environment (internal & external)
  2. Identify, construct and evaluate strategic options
  3. Implement strategy through change management
  4. Use performance management systems to implement strategy

Performance Operation:

  1. Evaluate and manage business risk
  2. Manage financial risk
  3. Review, audit and evaluate risk control systems
  4. Apply risk management to IT/IS environment

Finance Operation:

  1. Formulate and evaluate financial strategy & structure
  2. Conduct business or corporate valuation
  3. Model and forecast cash flows and other finances
  4. Advise on mergers, acquisitions and divestments

Eligibility: Students who have cleared “Gateway Assessment Exam” or all the exams of Operational & Managerial Level

Training Fees: INR 25,000 + Taxes

Duration: 4 Months (Weekends Only)

Exemption: Not Applicable


For Admission & Discounts Contact: 9582191541