CIMA BA4 case studies
CIMA BA4 · Put your knowledge to work in context.
BA4, Fundamentals of Ethics, Corporate Governance and Business Law, is one of the objective-test subjects in CIMA's certificate-level suite of business, accounting and finance qualifications. It suits candidates starting a management accounting career who need a working command of professional ethics, the way companies are directed and controlled, and the legal framework in which businesses and employers operate before moving on to more technical subjects. The CIMA BA4 case studies are 5 cases and about 3,882 words.
1Revenue cut-off under pressure at Northbridge Components
Northbridge Components Ltd has a 31 March year-end. On 28 March the sales director instructs the financial controller to recognise a €2.4m order as March revenue.
782 words, about 4 min2Related-party lease at Harlow Foods plc
Harlow Foods plc is a listed family-controlled company. The board has five members: the founder as chair, her son as CEO, the CFO, a family friend who is a non-executive director, and a retired banker who is the only director with no family or commercial link to the founder.
753 words, about 4 min3Battle of the forms at Orion Retail
Orion Retail Ltd sends PaceTech Supplies a purchase order for 10,000 units at €40 each, stating 'delivery by 1 June; consequential loss excluded; our terms prevail'. PaceTech's earlier quotation had said 'subject to our standard terms', which include delivery within 60 days and exclusion of liability for indirect or consequential loss.
787 words, about 4 min4Dismissal after a safety post at Calder Logistics
Mira has worked for Calder Logistics Ltd for four years as a warehouse supervisor. In March she posted on a private Facebook group, visible to about 300 colleagues, that 'the loading bay is an accident waiting to happen and management ignores it'.
797 words, about 4 min5Hospitality and a family success fee at Calder Energy
Caldera Energy is awarding a €1.8m facilities-management contract. The procurement manager, who has authority to recommend but not approve suppliers, receives two final bids: Ventus Support at €1.8m and a competitor at €1.6m.
763 words, about 4 min