Diploma in Business Accounting

The three papers at this level are:

* E1: enterprise operations
* P1: performance operations
* F1: financial operations

Exam sequence
We advise students to pass the operational level paper before attempting the management level paper in the same pillar.

However, it is possible for students to study and sit an operational paper in one pillar and a management paper in another pillar.

Students must pass all operational and management subjects before attempting the strategic level.

Assessment
There is a three hour written exam paper of three sections:

Section A 20 marks: a variety of compulsory objective test questions.

Section B 30 marks: six compulsory short answer questions

Section C 50 marks: one or two compulsory questions.

Pass Marks
The pass mark for each operational and management level subject is 50%. Permanent credit is awarded for any paper where candidates score 50% or more.

Award
Students who pass all three operational level papers will be awarded the CIMA diploma in management accounting.