Difference Between AAT and CIMA

AAT (Association of Accounting Technicians) and CIMA (Chartered Institute of Management Accountants) are UK-based accounting bodies, delivering certification to people having accountancy/finance background. Both ATT and CIMA focus on accountancy but are different when it comes to scope.

ATT deals with general accountancy like record keeping of day-to-day business transactions. On the other hand, CIMA concentrates on cost accounting or managerial accounting. CIMA is a more advanced certification than ATT as its core subjects apply to managerial accounting practices in large organizations. While a person having an ATT certification can best fit in smaller organizations, with limited capital and operations.

ATT is easier than CIMA certification, as it focuses on basic accounting rules and guidelines. CIMA requires more in-depth knowledge and research of managerial accounting. An ATT earns less than someone having CIMA certification. ATTs can find jobs more easily than CIMA as there are hundreds of small-scale companies looking to hire general accountants.


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    The Association of Accounting Technicians is an accounting body with branches all over the world.

    ATT has, since its launch in London, United Kingdom, has focused on offering technical level qualification to those having some practical experience in accounting. A person havingĀ  an ATT certification can call himself a certified accountant and can easily get job at organizations.

    Although based in London, ATT has attracted students and accountant from across the world and now the number of ATTs has reached over 120,000. If you are considering enrolling in ATT certification, you should make sure that you have enough experience to make yourself eligible for admission. If you have just passed your graduation in commerce and want to do something productive in accountancy, you can enroll in ATT.

    ATT is not an advanced level course, as its designed for those having some hands-on experience in general accounting. Small companies that have to keep their record on a daily basis look to hire people with adequate knowledge of accounting rules like ledgers, account receivables and payable, bank reconciliation, creation of balance sheet and income statement, simple cash flow and adjustment of financial transactions.

    These day-to-day issues make companies want to hire a certified accountant whose qualification is average. Salaries ATTs get are usually less than those having CIMA certification.

    Image courtesy: rbs.ac.mu

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    CIMA is a professional accounting body in the UK and Republic of Ireland. The association board focuses on the development of management control of organizations in the UK and worldwide.

    CIMA is the largest management accounting body in the world, with more than 216,000 members and students in more than 176 countries.

    Key subjects of CIMA include managerial decision making, financial analysis, taxation, integrated management, accounting risk and control strategy.

    Image courtesy: smallbusiness.chron.com

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