A quick guide to the information you'll find in this section
A summary of the CIMA syllabus
Syllabus guidance
The full CIMA syllabus

The recommended reading and resource lists We will review the syllabus each year to reflect major changes in the business world. We will publish these changes in our student magazine and on the CIMA website.

PART1
Syllabus summary: foundation level
The full syllabus is available towards the end of this section.
1 FINANCIAL ACCOUNTING FUNDAMENTALS (FAFN)
(3 HOUR EXAM PAPER)

Content Study weighting
Conceptual and regulatory framework 20%
Accounting systems 20%
Control of accounting systems 15%
Preparation of accounts 45%
LS (FMAF)
(3 HOUR EXAM PAPER)

Content Study weighting
Cost determination 30%
Standard costing 15%
Costing and accounting systems 20%
Marginal costing and decision-making 15%
Budgeting . 20%
ÇÀ ECONOMiCS FOR BUSINESS (FECB)
(2 HOUR EXAM PAPER)

Content Study weighting
The economy and the growth of economic welfare 10%
The market system and the competitive process 40%
The macroeconomic framework 30%
The open economy 20%

Content Study weighting
The English legal system 10%
Establishing contractual obligations 10%
Performing the contract 10%
Contractual breakdown 10%
The law of employment 10%
Company formation 15%
Corporate administration 10%
Corporate finance 10%
Corporate management 15%
3C MATHEMATICS (FBSM)
(2 HOUR EXAM PAPER)

Content . Study weighting
Basic mathematics 10%
Summarising and analysing data 25%
Probability 20%
Financial mathematics 20%
Forecasting 25%

4 FINANCE (!FIN)
(3 HOUR EXAM PAPER)
Content Study weighting
The finance function 10%
Sources of long-term finance 30%
Sources of short-term finance 20%
Working capital management 40%

Content Study weighting
Tax administration 5%
Employees' taxation 10%
Corporation tax 25%
International aspects 20%
Capital gains (for companies only) 10%
Value added tax 10%
Tax planning 20%

6A FINANCIAL ACCOUNTING - UK ACCOUNTING STANDARDS (IFNA) OR 6B FINANCIAL ACCOUNTING, INTERNATIONAL STANDARDS (IFAI)
(3 HOUR EXAM PAPER)

Content o Study weighting
Regulation 10%
Accounting statements 30%
Accounting treatment of significant transactions 40%
Interpretation 20%

Content Study weighting
Group financial statements 45%
The measurement of income and capital 20%
Developments in financial reporting 15%
The analysis of financial statements 20%

8 MANAGEMENT ACCOUNTING -PERFORMANCE MANAGEMENT (IMPM)
(3 HOUR EXAM PAPER)

Content Study weighting
Standard costing 20%
Budgeting 40%
Allocation and management of resources 40%

9 MANAGEMENT ACCOUNTING -DECISION-MAKING (IDEC)
(3 HOUR EXAM PAPER)

Content Study weighting
Decision-making 40%
Costing and accounting systems 25%
Investment appraisal 25%
New developments 10%
10 SYSTEMS & PROJECT MANAGEMENT (ISPM)
(3 HOUR EXAM PAPER)

Content Study weighting
Project management 30%
Information technology and systems 35%
Control of activities and resources 10%
Audit of activities and systems 15%
Management of quality 10%

11 ORGANISATIONAL MANAGEMENT (IORG)
(3 HOUR EXAM PAPER)

Content Study weighting
Organisational management 25%
The functional areas of organisations 15%
Human resource management 30%
Management of relationships 15%
Management of change 15%

Content Study weighting
Setting objectives 10%
Appraising the environment 25%
Position appraisal and analysis 25%
Evaluating strategic options 25%
Implementing and controlling plans 15%

Content Study weighting
Financial strategy formulation 25%

Business valuations 25%
Risk management 25%
Advanced investment appraisal 25%

Content Study weighting
Strategic information management 25%
Strategic dimension - using IS/IT competitively 35%
Planning and implementation of IS/IT strategies 25%
The social and organisational impact of IS/IT 15%

15 MANAGEMENT ACCOUNTING -
CASE STUDY (FLCS)
(3 HOUR EXAM PAPER)

Content Study weighting
All material to date, particularly final level 100%