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CIMA CIMAPRO19-P01-1 Actual Tests : Management Accounting
About CIMA CIMAPRO19-P01-1 Exam Actual Tests
Below is the CIMA Operational CIMA P1 Accounting
- Format: Multiple choices, multiple answers
- Language: English
- Length of Examination: 90 minutes
- Number of questions: 60
- Passing score: 70%
For more information visit:
What do you learn in P1?
- Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.
- How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles
The following will be discussed in CIMA P1 exam dumps:
- Apply the principles of corporate governance and ethics
- Identify the impact of tax regulation on transactions, decisions and profits
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Introduction to Management Accounting | - Role and purpose of management accounting - Cost classification and cost behavior |
| Topic 2: Budgeting | - Budget preparation and purpose - Cash and functional budgets |
| Topic 3: Costing Techniques | - Overhead allocation and absorption - Absorption and marginal costing |
| Topic 4: Standard Costing and Variance Analysis | - Interpretation of variances - Material, labor, and overhead variances |
| Topic 5: Short-term Decision Making | - Relevant costing principles - Make or buy and limiting factors |
| Topic 6: Cost-Volume-Profit Analysis | - Contribution and margin of safety - Break-even analysis |
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