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Cima 05


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CIMA’S Official Learning System
CIMA Certificate in Business Accounting,
2006 Syllabus

Certificate Level

Fundamentals of
Ethics, Corporate
Governance and
Business law
David Sagar
Larry Mead
Philippa Foster Back



11:08 AM

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CIMA Publishing is an imprint of Elsevier
Linacre House, Jordan Hill, Oxford OX2 8DP, UK
30 Corporate Drive, Suite 400, Burlington, MA 01803, USA
First edition 2006
Copyright © 2006 Elsevier Ltd. All rights reserved
No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher
Permissions may be sought directly from Elsevier’s Science & Technology Rights
Department in Oxford, UK: phone (ϩ44) (0) 1865 843830; fax (ϩ44) (0) 1865 853333; e-mail: Alternatively you can submit your request online by visiting the Elsevier web site at, and selecting
Obtaining Permission to use Elsevier material
No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data
A catalogue record for this book is available from the British Library
ISBN-13: 978 0 7506 8032 5
ISBN-10: 0 7506 8032 6
For information on all CIMA publications visit our web site at

Typeset by Integra Software Services Pvt. Ltd, Pondicherry, India Printed and bound in Great Britain
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