Chartered Institute of Management Accountants – CIMA

Chartered Institute of Management Accountants – CIMA

CIMA is a professional accountancy qualification which is offered by the Chartered Institute of Management Accountants (CIMA) – UK. Unlike other professional accountancy bodies, CIMA focuses on Finance and Management Accounting. These are the key skills needed in the 21st Century. BAC runs CIMA programs on full time and part-time basis. CIMA reviews its syllabus every five years to ensure that the course is relevant to the economic situation of the time. BAC runs CIMA courses in full compliance with CIMA’s quality standards. BAC is one of the few colleges accredited by CIMA as a ‘Learning Quality Partner’ in Africa. In Botswana only BAC has such accreditation status.


To start CIMA courses, you must first register with CIMA as a CIMA student: The entry requirements for our courses are as follows:


  • CIMA examinations are run 4 times every year November, February, May, August.
  • At BAC, we have two semesters per year. The first semester starts in January for students sitting for May examinations. The second semester starts in July for students intending to sit for November examinations for completion of programme.
  • Duration to complete the CIMA program depends on the performance of the student and the number of exemptions given.
  • Students can complete the course within 4 years minimum


CIMA qualified students can work anywhere in the world. The skills gained after qualifying CIMA enables one to work in both public and private sector. Specifically, CIMA equips graduates with financial skills suitable for: Manufac-turing and Financial services industries, Consulting and Entrepreneurship.

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This is an internationally recognized qualification which will allow you to work anywhere in the world. The CIMA qualification is also recognized by the UK’s Home Office department as a scarce skill. This means that with a CIMA qualification, it is easy for professionals to migrate and work in United Kingdom.


It is divided into four (4) parts as follows:
1. Certificate Level
2. Operational Level
3. Management Level
4. Strategic Level

To complete the course, one must have passed or be exempted on subjects contained at each level. Refer to the CIMA website: for information on exemption procedures. We offer all CIMA papers at all levels as follows:

1. Certificate stage
There are a total of five papers at certificate stage as follows:
I.Fundamentals of Business Economics (BA1)
II.Fundamentals of Management Accounting (BA2)
III.Fundamentals of Financial Accounting (BA3)
IV.Fundamentals of ethics, Government and Business law (BA4)

2. Management level
I.E2= Project and relationship management
II.P2= Advanced Management accounting
III.F2= Advanced financial reporting
IV.Management level case study

3. Strategic level
I.E3= Strategic management
II.P3= Risk management
III.F3= Financial strategy
IV.Strategic level case study
V.Refer to CIMA website for details of the syllabus:

1. Operational level
I.E1= Organization management
II.P1= Management accounting
III.F1= Financial reporting and taxation
IV.Operational level case study

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BAC employs 4 strategies for delivering the CIMA programme. These learning strategies are meant to be interactive. The strategies includes:

  • Learner centred approach
  • Question-based learning
  • Scenario based learning

The learning process is divided into two phases: The first phase is syllabus coverage where the lecturer present materials based on the syllabus. This is followed by revision courses.


CIMA courses are offered at both full-time and part-time (evening from 5.30pm to 8.30pm)


The role of BAC is to prepare students for CIMA examinations. Processes for tracking and reviewing student’s performance are in place. These include assignments, tests and mocks. There is also a robust quality assurance depart-ment which monitor staff and students performance. BAC provides students with all the resource materials needed to pass exams-textbooks and revision notes.