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 Evening 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.

CIMA is an internationally recognised qualification which will allow learners the opportunity to work anywhere in the world. It is recognised by the UK's Home Office department as a scarce skill. This means that with the CIMA qualification it is  easy to migrate and work in UK. The skills obtained after qualifying for CIMA will enable learners to work in both public and private sector. Specifically CIMA will ecquip learners with financial skills suitable for: Manufacturing and Financial Services Industries, consulting and Entrepreneurship.

Entry Requirements 

  1. CIMA- Certificate in Business Accounting (CBA):
  • Good O or A Level grades in English and mathematics
  • Non accounting diploma or degree for students wishing to change career
  1. Operational level
  • Successful completion of AAT
  • Bachelors of Accountancy degree
  • Exemption from CIMA- Certificate in Business Accounting


  1. Management level
  • Successful completion of operational level
  • Exemption from Operational level
  1. Strategic Level
  • Successful completion of managerial level
  • Exemption form Managerial level


  • 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.
  • The duration one can take to complete the CIMA program depends on the performance of the student and the number of exemptions given.
  • A committed student can complete the course within 3 years- minimum.

Course Structure

  • The course is designed and administered by CIMA.
  • It is divided into four (4) parts as follows:
  • Certificate Level
  • Operational Level
  • Management Level
  • Strategic Level

To complete the course, one must have passed or be exempted on subjects contained at each level. Refer to the CIMA website: www.cimaglogal.com  for information on exemption procedures

  •  We offer all CIMA papers at all levels as follows:

Certificate stage

There are a total of five papers at certificate stage as follows:

  • Fundamentals of economics
  • Accounting fundamentals
  • Management accounting fundamentals
  • Fundamentals of Business law and ethics
  • Fundamentals of business mathematics


CIMA Main Stream

  1. Operational level made up of:
    1. E1= Organization management
    2. P1= Management accounting
    3. F1= Financial reporting and taxation
    4. Operational level case study
  2. Management level
    1. E2= Project and relationship management
    2. P2= Advanced Management accounting
    3. F2= Advanced financial reporting
    4. Management level case study
  3. Strategic level
    1. E3= Strategic management
    2. P3= Risk management
    3. F3= Financial strategy
    4. Strategic level case study

Refer to CIMA website for details of the syllabus: www.cimaglobal.com/syllabus


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

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

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

Methods of Delivery

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 you 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 department which monitor staff and students performance.
  • BAC will provide you with all the resource materials you need to pass exams- text books and revision notes.

Progression Rules

The course takes a minimum of 3 years to complete. Students take a total of 4 papers per semester. CIMA exams are divided into two parts for each level. The first part is made up of objective tests and the second is case study exams. Case-study exams are done after a student successfully pass all 3 objective test papers at a particular level. This is a CIMA rule.

Career Prospects

CIMA qualified students can work anywhere in the world. The skills you get after qualifying for CIMA will enable you work in both in Public and private sector. Specifically, CIMA will equip you with financial skills suitable for: Manufacturing and Financial services industries, Consulting and Entrepreneurship.

Programme Type: