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CIMA–Gateway Section A (F2) –Self Study Guide
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Component Learning Outcomes
“Introduction to Gateway”
Familiarising yourself with the syllabus and what the
exam is all about.
Gateway paper is split into Section A (75 marks) and
Section B (25 marks).
Section A consists of 3 main syllabus areas from the
management level papers (P2, E2, F2):
P2– Cost Planning and analysis for competitive
advantage (25%)
E2– Project management (25%)
F2– Group financial statements (25%)
Section B consists of the remaining syllabus areas
from management level papers not covered in Section
A. (25%)
Review the operational
level syllabus (P1, E1,
and F1) to ensure there
are no knowledge
gaps.
Minor updates for F2
for May 2013 exams
FAQ’s about Gateway
for MBA/ Master’s in
Accounting students
FAQ’s about Gateway
for management
accountant route
FAQ’s for professional
gateway route
F2 A guide for students
CIMA–Gateway Section A (F2) –Self Study Guide
SECTION A: Group Financial Statements- Recommended study time-47 hours over 5-6 weeks
Component Learning Outcomes
Working on the identified knowledge
gaps.
Note: It is important to develop a
thorough understanding of financial
statements and starting it from a simpler
1. F2 starts with the complex group financial
statements, for those of you who are coming
from a non accountancy/finance back ground, it
is of huge importance.
2. Develop your understanding of what group
financial statements look like and how to
Consolidated
statement of Financial
Position
Consolidated Income
statement