CIMA (Eng) / Certificate Level / C02

C02 fundamentals of financial accounting

On completion of this exam you will have learnt from the following topics:

  • Conceptual and regulatory framework – 20%
  • Accounting systems – 20%
  • Preparation of accounts for single entities – 45%
  • Control of accounting systems – 15%

C02 full syllabus  (PDF 88KB)


Study resources

Exam practice *NEW* C02 online assessment practice

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Study guides C02: a study guide for students (PDF 182KB)
Useful articles Depreciation calculations (Velocity, August 2014)

A brief history of the profession (FM, February 2014, PDF 73KB) 

Period end adjustments: irrecoverable debts (Velocity, February 2014)

Suspense accounts (FM, February 2013, PDF 2MB)

Incomplete records - part one (Velocity, August 2012)

Incomplete records - part two (August 2012, PDF 421KB) 

C02 terminology (Velocity, June 2012) 

C02 control accounts (Velocity, June 2012) 

Control accounts - examples (June 2012, PDF 96KB) 

2011 subject changes (July/August 2011) 

Double entry book-keeping (FM, June 2002, PDF 407KB) 

Financial statements (FM, December 2001, PDF 345KB)
Reading lists Core reading

CIMA C02 Study Text - CIMA Publishing.

Course duration

50 hours

Course fee

CO2 (FFA) 495 AZN