CIMA Nigeria Syllabus
The basic structures of the syllabus are:
(a) Foundation Stage, envisaged as a one-year full time course but divided into two sections for the benefits of students not taking such a course. This stage provides an introduction to accountancy and to the environment in which it operates, in managerial, legal and economic terms.
(b) The intermediate stage, divided into four subjects.
(c) Professional stage, divided into two sections. No student will be permitted to enter for the Professional Examination unless he/she passed or has been exempted from the foundation/intermediate examinations.
A) FOUNDATION EXAMINATIONS
PART-ONE
Financial Accounting 1- Fundamental
Management Accounting 1- Fundamental
Economics for Business
Business Mathematics and Statistics
PART TWO
Business Law
Business Communication
Business Management and Market Organizations
Elements of Data Processing.
B) INTERMEDIATE EXAMINATIONS
Quantitative Analysis
Business Management Accounting-Performance Management
Business Taxation
Management Information Technology
C) PROFESSIONAL EXAMINATION
SECTION I
Audit Reporting and Investigation
Advance financial Accounting 11
Nigeria Taxation and Tax Management.
Public Sector Accounting and Resource Allocation
SECTION II
Financial Management Accounting -Strategy
Management Accounting 11- Information Strategy
Management Accounting 111 – Case Study
Management Accounting IV – Decision Making.
FELLOWSHIP
Fellowship is by an extended thesis of about 8,000 to 10,000 words on a subject approved by the Institute. In addition, candidates will present a 25,000 – 35,000 words dissertation on a financial subject of their choice.