CIMA is a comprehensive management accountancy course which aims at bringing holistic development and not merely making the candidate financially literate. CIMA’s program flow focuses on sharpening analytical and decision making skills, so that the candidates can grow as a finance professional as well as an entrepreneur.
The CIMA syllabus talks about 3 Pillars and 3 Levels. Pillars are nothing but a body of knowledge (could be thought of as a set of related subjects). The syllabus in each of these knowledge areas gets more advanced with very level.